C L/ '-J-
COMPILED GODE
OF
SOUTH CAROUNA
1930
Submitted by the Code Commissioner pursuant to the Constitu-
tion and Statutes of South CaroHna for the consideration of
the General Assembly of 1 93 1 and for adoption by the
General Assembly of 1 932 as the official Code of
South Carolina
FURMAN R. GRESSETTE
Code Commissioner
WILLIAM H. WICKER
Code Editor
VOLUME 11
CIVIL CODE §§1-1972
47<>fH)
THE R. L. BRYAN COMPANY AND THE STATE COMPANY
COLUMBIA. S. C.
956
r .
COLEMAN KARESH LAW LIBRARY
University of Scj^n Caroiina
CIVIL CODE
Digitized by the Internet Archive
in 2010 with funding from
Lyrasis IVIembers and Sloan Foundation
http://www.archive.org/details/compiledcodeofso02unse
TABLE OF CONTENTS
CIVIL CODE
PART I
Internal Administration of tiie Government
TITLE 1
Jurisdiction of the State — General Assembly — Statutes — Public Reports and
Documents — Public Pbopeety — Census
Section
Chaptee 1 Jurisdiction of the State, and Places Ceded to the United States 1
Chapter 2 The General Assembly 15
Article 1. General Provisions 15
Article 2. Claims Against the State 34
Article 3. Introduction of Measures for Private Purposes 37
Article 4- General Provisions Relating to Legislative Enactments 42
Chapter 3 Public Printing 47
Chapter 4 Statutes 69
Chapter 5 Public Reports and Documents 80
Chapter 6 — Public Property and State Debts 97
Article 1. The Sinliing Fund Commission and the Forfeited Land Commission. . 97
Article 2. State Finance Committee 154
Article 3. The Board of Phosphate Commissioners 165
Article 4- The Historical Commission 188
Article 5. State House, Confederate Home and Other Property 199
Chapter 7 — The Census 213
TITLE 2
Elections
Chapter 8— Qualification and Registration of Electors 223
Chapter 9 Voting Precincts 252
Chapter 10. Manner of Conducting Elections and Returning Votes 254
Article 1. The General Election 254
Article 2. The Board of County Canvassers 266
Article 3. The Board of State Canvassers 273
Chapter 11 Election of Senators and Representatives in Congress and Electors
of President and Vice-President 286
Article 1. Election of Senators and Representatives in Congress 286
Article 2. Election of Electors of President and Vice-President 291
Chapter 12 ^Election of County Officers 305
Chapter 13 Primary Elections 307
Article 1. Conduct of Primary Elections 307
Article 2. Ballots and Booths of Primary Elections 324
Article 3. Primary Elections in Cities of Forty Thousand or More Inhabitants , . 334
Article 4- General Provisions Governing Primary Elections 352
TITLE 3
Taxes and Taxation
Chapter 14 ^The State Tax Commission 370
Chapter 15. — State Revenue Laws 386
Article 1. Income Tax 386
Article 2. Inheritance Tax 430
Article 3. Gasoline Tax 455
Article 4- Miscellaneous State Revenue Laws 470
V
VI
Table of Contents
Chapteb
16..
Article
1.
Article
2.
Article
3.
Article
h.
Article
5.
Article
6.
Article
7.
Article
8.
Article
9.
Article 10.
Article 11.
Chapteb 17.
Article
1.
Article
2.
Article
3.
Article
4-
Section
-The Assessment of Taxes 506
Subjects of Taxation and Tax Liens 506
Definitions 518
Property Exempt from Taxation 519
Return and Assessment of Property 540
Manufacturers, Pawnbrokers, and Mining Companies 568
Returns and Assessment of Public Service Companies and Other
Corporations 571
Bank Stock and Banking Associations 599
Reports and Annual License Fees of Corporations 614
Valuation of Property and Penalties for Failure to Make Returns . . 627
The County Auditor 634
Boards of Assessors and Boards of Equalization 671
-The Collection of Taxes '''20
The County Treasurer and the Collection of Taxes 720
Annual Settlement of County Treasurers '''57
Proceedings for Relief of Taxpayers • '''66
Enforced Collection of Delinquent Taxes '^''^
Chapteb 18.-
Article 1.
. Article 2.
Article 3.
TITLE 4
The Militia
-General Provisions v • * • • ^^^
The Miltiary Code 801
State Service Officer 883
South Carolina National Guard in the City of Charleston 886
TITLE 5
Counties
Chapteb 19. — Locations, Powers and Liabilities 888
Article 1. Locations and Powers of Counties • 888
Article 2. Liability of County for Lynching 954
Chapteb 20.
Article 1.
Article 2.
Article 3.
Chapteb 21.
Article 1.
Article
Article
Article
Article
Article
Article
Article
Article
Article 10.
Article 11.
Article 12.
Article 13.
Article 14-
Article 15.
Article 16.
Article 17.
Article 18.
Article 19.
Article 20.
Article 21.
Chapteb 22,
Article 1.
Article 2.
Article 3.
Article Jf,
TITLE 6
State and County Officees
—General Provisions Relating to Public Officers 95o
Ofticial Oaths and Bonds ^2^
Sales of Public Offices .•••'■■■ n-t
Miscellaneous Provisions Relating to Officers and State Institutions dift
—The Executive Department and Officers Connected Therewith 991
General Provisions 991
The Governor and Lieutenant Governor 9J4
The Secretary of State |010
The Attorney General and Solicitors. lO-i
The Comptroller General \a--^
The State Treasurer ?^0^^
The Budget System ttrr.
Department of Agriculture, Commerce and Industries 11^4
State Crop Pest Commission lj6o
Natural Resources Commission ^|8l
State Commission of Forestry jf^^
Game Wardens |^^^
Board of Fisheries |-^I^
Protection of Fish and Live Stock i^^-
Audubon Society of South Carolina j^^5
Board of Pardons V^^
Board for Uniformity of Legislation 1^3 '
Board for Distribution of Dead Bodies ^f^y
The State Library Vifi
Notaries Public j^^^
Commissioners of Deeds ^•v^
—County Officers V^
The Sheriff and his Deputies V^^
The Coroner |^^r
The Clerk of the Circuit Court l^ho
The Register of Mesne Conveyances i^"^"
Table of Contents
VII
Article
5.
Article
6.
Article
7.
Article
8.
Chapter 23.
Article
1.
Article
2.
Article
3.
Article
4.
Article
5.
Article
6.
Article
7.
Article
8.
Article
9.
Article 10.
Article 11.
Article 12.
Article 13.
Article 14-
Article 15.
Article 16.
Article 17.
Article
18.
Article 19.
Article
20.
Article
21.
Article
22.
Article
23.
Article
24.
Article
25.
Article
26.
Article
27.
Article
28.
Article
29.
Article
30.
Article 31.
Article
32.
Article
33.
Article 34.
Article
35.
Article
36.
Article
37.
Article 38.
Article 39.
Article 40.
Article 41-
Article
42.
Article
43.
Article 44-
Article 45.
Article 4^.
Article 47.
Article
48.
Chapter 24..
Section
The Judge of Probate 1553
The Master 1590
Magistrates and Their Constables 1618
Rural Police 1698
-County Supervisor and Commissioners and County Government and
Highways 1725
General Provisions 1725
Abbeville County 1788
Aiken County 1806
Allendale County 1842
Anderson County 1858
Bamberg County 1873
Barnwell County 1888
Beaufort County 1917
Berkeley County 1933
Berkeley and Clarendon Counties 1958
Calhoun County ^'. 1963
Charleston County ■ 1964
Cherokee County 1973
Chester County 2017
Chesterfield County 2033
Clarendon County 2044
Colleton County 2081
Darlington County 2119
Dillon County 2147
Dorchester County 2162
Edgefield County 2193
Fairfield County 2200
Florence County 2250
Georgetown County 2269
Greenville County 2298
Greenwood County 2343
Hampton County 2360
Horry County 2382
Jasper County 2395
Kershaw County 2401
Lancaster County 2420
Laurens County 2460
Lee County 2466
Lexington County 2473
Marion County 2486
Marlboro County 2507
McCormick County 2524
Newberry County 2528
Oconee County 2568
Orangeburg County 2577
Pickens County 2607
Richland County 2612
Saluda County 2621
Spartanburg County 2635
Sumter County 2658
Union County 2688
Williamsburg County 2750
York County 2774
-Fees and Costs 2801
Ohaptee 25.-
Chapter 26.-
Chapter 27.-
TITLB 7
Public Charges
-Support of the Poor 2846
-Pensions 2859
-Children's Bureau 2870
Chapter 28..
Article 1.
Article 2.
TITLE 8
Public Health
-Health Regulations 2878
Boards of Health 2878
Quarantine of Vessels 2939
vm
Table of Contents
Article
Article
Article
Article
Article
Article
Article
Article 10.
Article 11.
Article 12.
Article 13.
9.
Section
Hotels and Restaurants 2978
Food and Drugs - 3005
Vital Statistics 3011
Public Hospitals and Tuberculosis Camps 3017
Physicians and Surgeons 3029
Pharmacists 3048
Dentists and Dental Hygienists 3073
Registered Nurses 3103
Opticians and Optometrists 3111
Veterinary Medicine and Surgery 3130
Embalmers 3141
Chaptee 29.
Article 1.
Article
Article
Article
Article
Article
Article 7.
Article 8.
Chaptee 30.-
Article
Article
Article
Article
Article
Article
Article
TITLE 9
Education
-Schools and School Districts 3151
Public Schools 3151
State Aid 3351
School Trustees in Stated Counties 3382
High Schools 3460
High School Districts 3486
Compulsory School Attendance 3522
John De La Howe Industrial School 3536
Institute for the Deaf, Dumb and Blind 3544
-State Colleges and Universities 3554
General Provisions 3554
The University of South Carolina 3570
Clemson Agricultural College 3587
The Citadel, The Military College of South Carolina 3632
Winthrop College, The South Carolina College for Women 3643
The Medical College of the State of South Carolina 3653
The Colored Normal, Industrial, Agricultural and Mechanical Col-
lege of South Carolina 3659
Chaptee 31.-
Chaptee 32.-
Chaptes 33.-
Article 1.
Article 2.
Article 3.
Chapter 34.-
Article 1.
Article 2.
Article 3.
Chapter 85.-
Chaptee 36.-
Chaptee 37.-
Article 1.
Article 2.
Article 3.
Chapter 38.-
Article
Article
Article
Article
Article
TITLE 10
Highways, Beidges, Ferries, Dams and Drains
-General Provisions 3666
-State Highway Department 3725
-The State Highway System 3781
The "Pay as you Go" Plan 3781
Roads Added to The System by the Highway Commission 3789
Reimbursement Agreements 3792
-State Highway Bond Act 3802
State Unit Plan of Financing 3802
District Unit Plan of Financing 3807
General Provisions '. 3817
-License to Drive Vehicles 3837
-Watercourses and Cuts 3867
-Ferries and Bridges 3893
Ferries 3893
Bridges and Toll Bridges 3907
Miscellaneous Provisions 3932
-Dams, Drains and Drainage Districts 3945
Dams and Drains 3945
Right-of-Way for Drainage 3996
Sanitary and Drainage Commissions 4004
Drainage Districts 4015
Miscellaneous Provisions 4069
TITLE 11
Internai, Police of the State
Chapter 39. — State Hospital and Training School 4081
Article 1. The State Hospital 4081
Article 2. The State Training School 4110
Chapter 40 Estrays and General Stock Law ■ 4130
Article 1. Estrays 4130
Table of Contents ix
Section
Article 2. General Stock Law 4141
Chapter 41 Marine Law 4149
Article 1. Shipwrecks 4149
Article 2. Immigrants and Seaman 4154
Chapteb 42 Gambling Agreements and Contracts for Future Delivery 4168
Article 1. Gambling Agreements 4168
Article 2. Contracts for Future Delivery 4173
Chaptee 43 Licenses 4181
Article 1. Plays and Shows 4181
Article 2. Game Preserves 4189
Article 3. Billiard and Pocket Billiards 4193
Chapteb 44 Board of Conciliation 4209
PART II
Business Regulations, Transactions and Associations
TITLE 12
Trade Regulations
Chapter 45 Regulation of Certain Trades 4219
Article 1. Commercial Fertilizers 4219
Article 2. Cotton and Farm Products 4242
Article 3. State Warehouse Commissioner and Warehouses 4318
Article 4- Cooperative Marketing 4351
Article 5. Flour and Grain 4380
Article 6. Gauging Liquors and Inspecting Naval Stores 4399
Article 7. Meat, Rice, Staves and Shingles 4412
Article 8. Timber and Lumber 4418
Article 9. Illuminating Oils, Gasoline, etc 4427
Article 10. Commercial Feeding Stuffs 4439
Article 11. Poultry Preparations 4455
Article 12. Sale of Disinfectants 4462
Article 13. Bulk Sales of Merchandise 4469
Article IJf. Trusts, Monopolies and Unfair Competition 4472
Chapter 46. — Weights, Measures, Grades and Brands 4497
Article 1. Weights and Measures . . : 4497
Article 2. Containers, Grades and Brands of Fruits and Vegetables 4514
Chapter 47. — Board of Exports and Marketing 4528
Chapter 48 Pilots, Ports and Port Utility Commission 4534
Article 1. Pilots and Ports 4534
Article 2. Port Utilities Commission of Charleston 4579
TITLE 13
Business Transactions and Holidays
Chapter 49. — Money, Interest, Checks, Bills and Notes 4587
Article 1. Money and Interest 4587
Article 2. Bills and Notes 4595
Article 3. The Uniform Negotiable Instruments Law 4603
Article Jf. Collections by Banks 4799
Chapter 50. — Bills of Lading 4817
Chapter 51. — Agency and Labor Laws 4871
Article 1. Agency 4871
Article 2. Master and Apprentice 4873
Article 3. Labor Laws 4883
Chapter 52 Joint Debtors, Suretyship and Arbitration 4889
Chapter 53. — Statute of Frauds 4895
Chapter 54. — Legal Holidays 4903
Chapter 55 — Regulation of Certain Professions, Trades and Businesses 4907
Article 1. Architects 4907
Article 2. Engineers and Land Surveyors 4915
Article 3. Certified Public Accountants 4937
Article 4- Aeronautics 4952
Article 5. Auctions and Auctioneers 4965
X Table of Contents
Section
Article 6. Hawkers and Peddlers 4971
Article 7. Pawnbrokers 4979
Article 8. Dealers in Junk 4988
Article 9. Mercantile License in Beaufort County 4991
Article 10. Plumbing and Plumbers 4995A
Chaptee 56. — Carriers, Warehousemen and Other Bailees for Hire 4996
TITLE 14
MtTNICIPAL COEPOEATIONS
Chaptee 57. — Cities and Towns 5061
Article 1. General Provisions 5061
Article 2. Towns of Less Than 1,000 Inhabitants 5239
Article 3. Towns and Cities of Over 1,000 Inhabitants 5263
Article 4. Towns Between 1,000 and 5,000 Inhabitants 5282
Article 5. Cities Over 5,000 Inhabitants 5293
Article 6. Cities of More Than 10,000 Inhabitants 5369
Chaptee 58 Commission Form of Government 5421
TITLE 15
Pbivate Corpoeations and Uncoeporated Associations
Chaptee 59. — Private Corporations 5516
Article 1: General Provisions 5516
Article 2. Business Corporations 5556
Chaptee 60 Foreign Corporations 5604
Chaptee 61 Unincorporated Associations 5631
Article 1. Joint Stock Companies and other Uniucorporated Association 5631
Article 2. Limited Partnerships 5639
TITLE 16
Special Types of Coepobations and Associations
Chaptee 62 Banks, Trust Companies and Credit Unions 5669
Article 1. Banks and Banking 5669
Article 2. Trust Companies 5719
Article 3. Cooperative Credit Unions 5752
Chaptee 63 Insurance Companies 5777
Article 1. Insurance Department and Insurance Companies 5777
Article 2. Foreign Fire Insurance Companies , 5860
Article 3. Fraternal Benefit Associations * 5869
Article 4- Mutual Protective Associations 5912
Article 5. Mutual Insurance and Mutual Aid Associations 5927
Article 6. Bond and Investment Companies 5953
Chapter 64 Cooperative and Charitable Associations 5976
Article 1. Cooperative Associations 5976
Article 2. Charitable, Social and Religious Societies 5990
Chaptee 65 — Railroad, Steamboat and Canal Companies 6005
Chapter 66. — General Railroad Law 6025
Article 1. General Provisions 6025
Article 2. Incorporation and Operation by Purchaser of Railroad 6047
Article 3. Consolidation and Aiding of Other Companies 6056
Article 4- The Railroad Commission 6069
Article 5. Rates, Charges and Regulations 6119
Article 6. Safety Appliances and Liability for Injuries and Damages 6177
Article 7. Carriage of Passengers and Goods 6222
Article 8. Crossings and Cattle Guards 6256
Article 9. Rights of Way 6270
Article 10. Penalties and Forfeitures 6284
Chapter 67 Interurban and Street Railways 6295
Chapter 68. — Motor Bus and Truck Lines 6323
Chapter 69. — Telephone, Telegraph and Express Companies 6347
Table of Contents xi
PART m
Domestic Relations and Property Rights
TITLE 17
Domestic Relations
Section
Chapter 70 Husband and Wife 6372
Article 1. Marriage 6372
Article 2. Married Women 6388
Article 3. Dower 6394
Chaptee 71 Guardians and Wards 6428
Article 1. General Provisions 6428
Article 2. Public Guardians 6439
Article 3. Testamentary and Natural Guardians 6449
Article 4- Guardians of Veterans 6455
Chaptee 72. — Females, Minors and Incompetents 6475
Chaptee 78 Change of Names 6490
TITLE 18
Peopeety Rights
Chapter 74 Tenure of and Title to Lands 6496
Article 1. Tenure of Land and Confirmation of Certain Titles 6496
Article 2. Titles to Catawba Indian Lands 6505
Chapter 75. — Conveyances and Mortgages of Real Estate 6510
Article 1. Form and Execution of Conveyances 6510
Article 2. Void Gifts and Fraudulent Conveyances 6511
Article 3. Mortgages and Deeds of Trust 6517
Chapter 76 Chattel Mortgages and Liens 6529
Article 1. Chattel Mortgages 6529
Article 2. Mechanics Liens 6543
Article 3. Agricultural Liens 6587
Article 4- Other Liens 6597
Chapter 77 Leasehold Estates and Co-Tenancy 6613
Article 1. Estates for Life and for Years 6613
Article 2. Landlord and Tenant 6620
Article 3. Joint Tenants and Tenants in Common 6642
Chapter 78. — Miscellaneous Provisions 6647
Article 1. Betterments 6647
Article 2. Escheats 6656
Article 3. Miscellaneous Provisions 6680
TITLE 19
Notice
Chapter 79 Registration and Notices 6691
Article 1. Registration of Legal Instruments 6691
Article 2. Publication and Posting Notices 6705
TITLE 20
Estates of Decedents
Chaptee 80 Descent and Distribution 6716
Chaptee 81. — Wills and Testaments 6726
Chapter 82 Settlement of Estates of Decedents 6762
Article 1. Letters Testamentary and Probate Proceedings 6762
Article 2. Administration of Intestate or Derelict Estates 6779
Article 3. Inventories and Appraisements 6798
Article 4- Debts and Legacies 6804
Article 5. Accounts and Commissions of Executors 6822
Article 6. Settlement and Distribution of Intestates Estates 6831
Article 7, Liability of Heirs and Devisees 6839
Chaptee 83 ^Trusts and Trustees 6847
xn Table of Contents
TITLE 21
Title to Pbopebty by Operation of Law
Section
Chaptee 84 Sales by Executors, Administrators and Fiduciaries 6864
Chaptee 85. — Executions and Judicial Sales 6876
Chaptee 86 Homesteads 6892
Chaptee 87. — ^Assignment for Benefits of Creditors 6904
695 Civil Code § 1
PART I
Internal Administration of the Government
TITLE I
JURISDICTION OF THE STATE— GENERAL ASSEMBLY— STATUTES
PUBLIC REPORTS AND DOCUMENTS— PUBLIC PROPERTY-
CENSUS.
Chaptek 1. Jurisdiction of the State, and Places Ceded to the United States,
§1.
Chapter 2. The General Assembly, §15.
Chapter 3. Public Printing, § 47.
Chapter 4. Statutes, § 69.
Chapter 5. Public Reports and Documents, § 80.
Chapter 6. Public Property, §97.
Chapter 7. The Census, § 213.
CHAPTER 1
Jurisdiction of the State and Places Ceded to the TTnited States
1. Jurisdiction of The State. 9. Land for Public Use of United States.
2. Change of State Boundary. 10. Lighthouse Sites and Other Aids of
3. Reciprocity Between Georgia and South Navigation.
Carolina as to Bridge and Ferry Priv- 11. Extent of Federal Jurisdiction over ac-
ileges. quired Lands.
4. Dam on Savannah River near Augusta. 12. Federal Lands Exempt from State Tax-
5. Places Ceded to United States and Sub- ation.
ject to Concurrent Jurisdiction. 13. Land Acquired for National Forest Re-
6-7. Purchase of Land by United States serve.
for Military Purposes. 14. Assent to Federal Act Relating to Agri-
8. Concurrent Jurisdiction Retained by cultural Experiments.
State.
§ 1. Jurisdiction of the State of South Carolina. — The sovereignty and
jurisdiction of this State extends to all places within its bounds, which are
hereby declared to be as follows :
The northern line beginning at a point on the seashore about a mile and a
quarter east of the mouth of Little River, runs in a northwest direction sixty-
four and one-half miles, to a point two miles northwest of one of the branches
of Little Peedee River; thence, in the same direction, twenty-two miles, to a
stake in a meadow; thence, in a direction due west, a distance of sixty-two miles,
to a point where the said line intersects the Charleston Road (at sixty-one
miles) near the Waxhaw Creek; thence north two degrees, twelve and one-half
minutes, east 8 miles to a gum tree on the southeastern corner of the Catawba
Indian Reservation as laid out in 1764; thence following the eastern and
northern boundary line of the said Catawba Indian Reservation to where the
said northern boundary line crosses the thread of the Catawba River ; thence up
the thread of the said river to the confluence of the north and south forks there-
of ; thence west to a stone on Tryon Mountain marked "S. C. and N. C, Sep-
tember 15th, 1815," thence from a stone set up and marked "S. C. and N. C,
§ 2 Civil Code 696
September 15tli, 1815," ninning west four miles and ninety poles to a stone
marked " S. C. and N. C. " ; tlience south, twenty-five degrees west, one hundred
and eighteen poles to a chestnut tree on the top of a ridge dividing the waters of
the north fork of Pacolet Kiver from the waters of the north fork of the Saluda
Eiver; thenee along the various courses of the said ridge (agreeably to the
plat and survey of the commissioners and surveyors accompamnng their report,
dated 2d November 1815) to the ridge that divides the Saluda waters from
those of Green River- thence along the various courses of the said ridge, agree-
ably to the said plat and survey, to a stone set up where the said ridge joins
the ridge which divides the eastern and western waters, and which stone is
marked "S. C. and N. C. September 28th, A. D. 1815 ;" thence along the various
courses of the said ridge, agreeably to the said plat and survey, to a stone set
up on that part of it which is intersected by the Cherokee boundary line, run
in the year 1797, and which stone is marked "S. C. and N. C, 1813"; and
from the said last mentioned stone, on the top of the said ridge, at the poiat
of intersection aforesaid, a direct line south, sixty-eight and one-fourth degrees
west, twenty miles and eleven poles, to the thirty-fifth degree of north latitude,
at the rock in the east bank of the Chattooga Eiver, marked "Latitude thirty-
five degrees, A. D. 1813"; which line from the termination of the line of 1772
to the Chattooga RiA-er, is, in all, a distance of twenty-four miles and one
hundred and eighty-nine poles.
From the State of Georgia, South Carolina is divided by the Savannah Eiver,
from its entrance into the ocean to the confluence of the Toogaloo and Seneca
Elvers, thence up the Toogaloo Eiver to the confluence of the Tallulah and
the Chattooga Elvers; thence up the Chattooga Eiver to the 35th parallel of
north latitude, which is the boundary of North Carolina ; the line being midway
between the banks of the said respective rivers when the water is at ordinary
stage; and where the rivers are broken by islands of natural formation, which,
under the treaty of Beaufort, are reserved to the State of Georgia, the line is
midway between the island banks and the South Carolina banks when the
water is at ordinary stage.
On the east the State is bounded by the Atlantic Ocean, from the mouth of
the Savannah Eiver to the northern boundary, near the mouth of Little Eiver,
including all islands.
Civ. C. '22, § 7 ; Civ. C. '12, § 1, Civ. C. '02, § 1 ; G. S. 1 ;. R. S. 1 ; 1923, XXXIII, 114.
§ 2. Change of State Boundary. — "^A'henever the location of the State line
has been or may be reestablished and corrected by competent authority, the
lines of bordering lands which were established and fixed according to the
previous location of the State line, shall not be changed by reason of such re-
establishment and correction of the State line.
av. C. '22, § 2 ; Civ. C. '12, § 2 ; 1906, XXY, 63.
§ 3. Reciprocity as to Chartered Privileges Between Georgia and South
Carolina. — ^Any charter or franchise granted, or to be granted, by the State
of Georgia, for the purpose of building and establishing bridges or ferries over
the Savannah Eiver, shall have full effect within the limits and jurisdiction of
the State of South Carolina, to the same extent, in all respects, as if such
charter or franchise had been granted by the State of South Carolina: Provided,
That the State of Georgia do, by law, provide that equal effect be given in the
State of Georgia to charters and franchises granted by this State ; and that the
legal validity and effect of a charter, granted by either of the said States for
the purposes aforesaid, shall be subject to this limitation and restriction, that
697 Civil Code § 4
no such charter, from either State, shall prevent the other State from granting
a charter for a bridge or ferry over the Savannah River at any place, however
near the place vs^here a bridge or ferry is or may be established, under a charter
from the other State.
Civ. C. '22, § 3 ; Civ. C. '12, § 3 ; Civ. C. '02, § 2 ; G. S. 2 ; R. S. 2 ; 1851, XII, 119.
§ 4. Augusta, Greorgia, Authorised to Raise Dam on Savannah River. — The
City Council of Augusta, Georgia, and its successors are hereby authorized and
empowered to raise the dam owned by said city to a height not exceeding two
feet in addition to its present height, and to so maintain the same from the
middle thread of the stream of the Savannah River to the South Carolina shore
in accordance with and under the provisions of the present laws and contracts
governing the maintenance and use of said dam: Provided, That the City
Council of Augusta and its successors shall make due reparation for any
damage to private property occasioned thereby in accordance VTith existing laws.
1928, XXXV, 1716.
§ 5. Places Ceded to the United States and Subject to Concurrent Juris-
diction. — In respect to the places within the boundaries ceded by the State
to the United States, the jurisdiction of this State is concurrent with that of
the United States, according to the terms of cession in each case respectively.
Civ. C. '12, § 4 ; Civ. C. '02, § 3 ; G. S. 3 ; R. S. 3.
The places ceded are as follows :
(1) Light House on Middle Bay Island, in Chaeleston Harbor. — The
light house on Middle Bay Island, within the bar of Charleston harbor, bounded,
to the north, by a small inlet passing between the said island and Morris Island ;
to the south, by an inlet called Folly Inlet ; to the east, by the Atlantic Ocean ;
and to the west, by a sound or creek passing between the said Middle Bay Island
and the other island aforesaid; together with the lands and tenements there-
unto belonging, and together with the jurisdiction of the same, as far as the
same shall be incident and essential for the erection of forts, magazines, arsenals,
dockyards and other needful buildings, and the appointment of officers, and
general regulation of the said light house, forts, magazines, arsenals, and
dockyards, in fee simple in as full, ample and effectual manner as the premises
could be granted, aliened, transferred, conveyed and confirmed, by any deed
or devise, in due form of law ; upon the special pro^aso and condition, neverthe-
less, that the said United States shall sufficiently support, maintain, and keep in
good repair, and rebuild, when necessary, the said light house, from time to
time, and at all times hereafter; and shall also erect, or cause to be erected,
proper leading marks to and for, or as appending to, the said light house, and
cause buoys to be stationed in fit places for the further and better facilitating
and securing the navigation; and that all expenses which shall accrue in, for,
and about the said light house, or the leading marks and buoys above mentioned,
shall be defrayed out of the Treasury of the United States.
1790, V, 148.
(2) Seven Acres op Land on North Island, Georgetown County. — Seven
acres of land on North Island, in Georgetown County, butting and bounding to
the eastward on the sea, to the west and north by lands belonging to Paul
Trapier, and to the south by Winyah Bay : Provided, nevertheless, That nothing
contained in this cession shall be construed to exclude or prevent any process.
§ 5(3) Civil Code 698
criminal or civil, issuing from any of the courts of this State, from being
served or executed within the limits of the said tract of seven acres of land.
1797, V, 309.
(3) Fort Moultrie, on Sullivan's Island, Charleston County. — All the
lands reserved for Fort Moultrie, on Sullivan's Island, in Charleston County —
provided the same shall not exceed five acres — with all the forts, fortifications,
and buildings thereon, together with the canal leading from the cove on the
back of the fort, nearly up to the same, as delineated on the plan of Charleston
harbor by Col. Senf, in the Secretary of State's office at Columbia.
1805, V, 501, § 1.
(4) Fort Johnson, Charleston County. — The high lands and part of
the marsh belonging to Fort Johnson, as delineated on the said plan of Charles-
ton harbor — provided the same shall not exceed twenty acres — including the
present site of Fort Johnson.
1805, V, 501, § 1.
(5) Fort Pinckney, Charleston County. — The land on which Fort Pinck-
ney is built, and three acres around the same — Charleston County.
1805, V, 501, § 1.
(6) Sandbank on Southeast Point of Charleston. — A portion of the
sandbank marked "C," on the southeasternmost point of Charleston, as de-
lineated on the said plan of Charleston harbor, not exceeding two acres.
1805, V, 501, § 1.
(7) Ten Acres on Blyth's Point, Sampit River, in Georgetown County.
— A lot, not exceeding four acres, for a battery or fort, and necessary build-
ings, on Dr. Blyth's point of land, at the mouth of Sampit River, Georgetown
County, and a quantity of land, not exceeding six acres, on Dr. Blyth's said
point of land, at the mouth of Sampit River, adjoining, and in addition to, the
said four acres, and for the same purposes.
1805, V, 501, § 1.
(8) Mustard Island, and Seven Acres on St. Helena Island, Beaufort
County. — Mustard Island, opposite Parris Island, in Beaufort River, and a
tract of land on St. Helena Island, opposite the same, not exceeding seven acres
— Beaufort County.
1805, V, 501, § 1.
(9) Five Acres in Beaufort, Beaufort County. — Five acres of the public
lands, near the town of Beaufort, including the site of Fort Lyttelton, Beaufort
County, for the purpose of erecting a fort.
1808, V, 576, § 4.
(10) Fort Mechanic, Charleston County. — The lots or tracts of land
whereon Fort Mechanic is erected, and such other lots and parcels of land as
may be considered necessary to that establishment, so soon as they shall have
been conveyed by Christopher Williman and William Holmes to the United
States, for all purposes necessary to the maintenance of a military post: Pro-
vided, however, That nothing in this cession shall be construed to prevent any
process, civil or criminal, issuing from any of the courts of this State, or any
other competent authority, from being served or executed within the limits of
the said lots or tracts of land so to be conveyed by the said Christopher "Williman
and "William Holmes to the United States: And provided, also, That nothing
699 Civil Code § 5(11)
contained in this cession shall he so construed as to impair the rights and
privileges vested in the City Council of Charleston, under their charter of in-
corporation, who are hereby also authorized and empowered to relinquish their
right or jurisdiction in and over the land aforesaid.
1813, V, 696, § 1.
(11) One Hundred Feet on Haddrell's Point, Charleston County. —
One hundred feet square of land, on Haddrell's Point, Charleston County (con-
veyed by Mrs. Rebecca Bee Barksdale, for the use of the United States), for
the purpose of erecting a beacon thereon : Provided, nevertheless, That nothing
contained herein shall be construed to exclude or prevent any process, civil or
criminal, issuing from the courts of this State, from being served or executed
within the limits of the said cession,
1823, VI, 220.
(12) One Acre on Otter Island, Colleton County; One Acre on Sta-
tion Creek, and One Acre on Bob's Island, Beaufort County. — One acre of
land on Otter Island, in Colleton County, for a light house ; one acre of land
on the north side of Station Creek, near St. Helena Island, in Beaufort County,
for the erection of a beacon light ; and one acre of land on Bob 's Island, at the
entrance of Scull Creek, in Beaufort County, for the erection of a beacon light :
Provided, That the said lands, when purchased by, or vested in, the United
States, and every person or officer residing or employed thereon, whether in
the service of the United States or not, shall be subject and liable to the Govern-
ment of this State, and the jurisdiction, laws, and authority thereof, in the
same manner as if the cession had never been made ; and that the United
States shall exercise no more authority or power within the limits of the said
land than they might have done previously to the cession thereof, or than may
be necessary for the building, erection, repairing or internal government of
the said light house, and the regulation and management of the said light house
and the said beacon lights that may be built and erected on the said lands, and
of the officers and persons by them to be employed in and about the same.
The said lands shall be forever exempt from any taxes to be paid to this
State.
1837, VI, 569.
(13) Fortification Sites on Sullivan's Island, James' Island, and
Shute's Folly Island, Charleston County. — The lands, forts, fortifications
and sites, for the erection of forts on Sullivan 's Island, James ' Island, and
Shute's Folly Island, in Charleston County, as delineated in a plan of survey,
made by Robert Q. Pinckney, on the 17th November, 1846, under direction of
commissioners appointed under Resolution of 1845, which lands, sites, forts
and fortifications so ceded shall be exempt from any tax to be paid to this State :
Provided, That all process, civil or criminal, issued under the authority of this
State, or any officer thereof, shall and may be served and executed on any part
of the lands and sites, forts and fortifications so ceded, and on any person or
persons there being and implicated in matters of law : And provided, also, That
nothing herein contained shall be construed to interfere with the rights and
property of the citizens, or so as to affect any of the streets, thoroughfares, or
public landings on the said islands.
1846, XI, 366 ; 1848, XI, 514, § 2.
(14) A Lot on South Island, Georgetown County. — A lot on South
Island, in Georgetown County, on the southern edge of "Winyah Entrance, for
§ 5(15) Civil Code 700
a light house, which lot shall, during the continuance of the said light house,
be exempt from any taxes to be paid to this State: Provided^ That the said
lot, when purchased or vested in the United States, and every person and officer
residing or employed thereon, whether in the service of the United States or
not, shall be subject and liable to the Government of this State, and the juris-
diction, laws and authority thereof, in the same manner as if this cession had
never been made, and that the United States shall exercise no more authority
or power within the limits of the said land than they might have done pre
viously to the cession thereof, or than may be necessary for the building, erection,
repairing or internal government of the said light house, and of the officers and
persons by them to be employed in and about the same.
1847, XI, 442.
(15) Five Acres in Charleston for a Custom House. — A lot, not to
exceed five acres, in the City of Charleston, for the erection of a custom house ;
which lot, and the buildings erected thereon, shall be exempt from any tax to
be paid to this State : Provided^ That all process, civil or criminal, issued under
the authority of this State, or any officer thereof, shall and may be served and
executed on any part of said land, and on any person or persons there being
and implicated in matters of law.
1848, XI, 514.
(16) A Site on Morris^ Island, for a beacon or light house — Charleston
County.
1853, XII, 295.
(17) A Site on Thomas^ Island, for a beacon or light house.
1853, XII, 295.
(18) Sites on North and South Island Points^ Near Georgetown,
Georgetown County. — Sites for three beacons, to be placed on or near North
and South Island Points, in the vicinity of GeorgetovTn — Georgetown County.
1853, XII, 295.
(19) Site on Cape Island, Charleston County. — A site on Cape Island,
on some point in the immediate vicinity of the present light house, on Cape
Romain, for a light house — Charleston County.
1853, XII, 295.
(20) Site in Charleston for Harbor Light. — A site on the East Battery,
in the City of Charleston, for a beacon or harbor light.
None of the sites ceded in subdivisions 16 to 20, inclusive, to exceed ten acres
in any one case; nor shall such sites be used for any other purpose than the
purposes specified; and nothing shall exclude or prevent process, civil or
criminal, issuing from the courts of this State, from being served or executed
within the limits of said cessions.
1853, XII, 295.
(21) Site for Beacon, in Eange With Charleston Light House. — A site
for beacon to range with Charleston light house.
Site for Day Beacon for St. Helena Sound, Beaufort County. — A site
for a day beacon for St. Helena Sound — Beaufort County.
1854, XII, 315.
701 Civil Code § 5(22)
(22) Sites for Beacons fob Callabogue Sound^ Beaufort County. — Two
sites for two beacons, to serve as a range for Callabogue Sound — Beaufort
County.
1854, XII, 316.
(23) Sites at North Edisto, Charleston County. — A site for light house
and beacon light on the main land, at North Edisto — Charleston County.
1854, XII, 316.
(24) Site on Hunting Island, Beaufort County. — A site for a light house
and beacon light on the North Point of Hunting Island — Beaufort County.
1854, XII, 316.
(25) Site on ok Near Hilton Head, Beaufort County. — A site for a light
house and beacon light, on or near Hilton Head — Beaufort County.
None of the sites ceded in subdivisions 21 and 25, inclusive, to exceed fifty
acres in any one case; the said site shall be forever exempt from any taxes to
be paid to this State, and the same restrictions shall attach thereto as attached
to the cession of a lot on South Island, by the proviso in subdivision 14 of this
Section. The cession of said sites shall not be construed to authorize their use
for any other purpose than the purposes specified, nor to exclude or prevent
any process, civil or criminal, issuing from the courts of this State, from being
served or executed within the limits of the same.
1854, XII, 316 ; 1856, XII, 592, § 3.
(26) Fifty Feet on South Battery, Charleston. — A site, restricted to
fifty feet spare, on South Battery, in the City of Charleston, for a beacon or
harbor light, which shall be forever exempt from any taxes to be paid to this
State; and shall be subject to the same restriction as attached to the cession of
a lot on South Island, by the proviso in subdivision 14 of this section.
1854, XII, 315.
(27) Sites at Mt, Pleasant, Charleston County. — A site for a light
house, in or near Mount Pleasant, Charleston Harbor, not exceeding one acre.
1856, XII, 591.
(28) Site at White Point, Charleston County. — A site for a beacon
light at White Point, in the City of Charleston, to be designated by the City
Council of Charleston.
1856, XII, 591.
(29) Site at Fort Point, Georgetown County. — A site for a light house
on Fort Point, near Georgetown, not exceeding twenty acres — Georgetown
County.
1856, XII, 591.
(30) "Charleston Club House,'' on Meeting Street, in Charleston. —
A lot of land for a court house and office connected therewith, for the use of
the United States Courts, or for any other purposes to which the Government
of the United States may think proper to apply it, viz. : All that lot, piece, or
parcel of land, with the buildings thereon, known as the "Charleston Club
House," situate, lying, and being on the west side of Meeting Street, in the
City of Charleston, measuring and containing in front, on Meeting Street, fifty-
eight feet, more or less, by about two hundred and thirty-six feet in depth,
more or less; bounding, north, on lands now or late of Wm. P. Greeland; to
the east, on Meeting Street; to the south, on lands of M. C. Mordecai; and to
§ 5(31) Civil Code 702
the west, on lands of the French Protestant Church : Provided, That all process,
civil or criminal, issued under the authority of this State, or any officer thereof,
shall and may be served and executed on any part of the said premises, and
on any person or persons there being, and implicated in any matter of law:
And provided, always, That the said lot of land, and all the buildings, and
structures of every kind already thereon erected, or that may hereafter be
erected thereon, shall be absolutely and forever exempt from all taxes of the
County of Charleston, and the corporation of the City of Charleston, and of
the aforesaid State.
1870, XIV, 213, § 1.
(31) Half an Acre in Columbia, Corner Richardson and Laurel
Streets. — A lot of land for a postoffice! and court house, and offices, connected
therewith, for the use of the United States, or for any other purpose to which
the Government of the United States may think proper to apply it, viz. : All
that lot, piece, or parcel of land in the City of Columbia, situate, lying, and
being on the corner of the streets known as Richardson Street and Laurel
Street, measuring one hundred and four feet, more or less, on Richardson Street,
and two hundred and eight feet, more or less, on Laurel Street, and containing
one-half an acre, more or less; bounded on the north by Laurel Street; on the
east by Richardson Street; on the south by lot formerly belonging to Charles
Beck, and now held by Hugh "Weir; and on the west by lot formerly held by
Robert N. Lewis, and, by his last will and testament, devised to Daniel B.
Lewis, executor of said last will and testament of the said Robert N. Lewis:
Provided, That all process, civil or criminal, issued under the authority of
the State, or of any officer thereof, shall and may be served and executed on any
part of the said premises, and on any person or persons there being and im-
plicated in any matter of law: And provided, always, That the said lot of
land, and all the buildings and structures of every kind already thereon erected,
or that may hereafter be erected thereon, shall be absolutely and forever exempt
from all taxes of the County of Richland, and the corporation of the City of
Columbia, and of the aforesaid State.
1870, XIV, 326, § 1.
(32) The National Cemetery in Florence County. — The jurisdiction of
the State is hereby ceded to the United States of America over certain land
situate in the County of Florence, and near the town of Florence, known as
the "National Cemetery." The United States are to retain such jurisdiction
so long as such lands shall be used as a National Cemetery, and no longer. Such
jurisdiction is granted on the express condition that the State of South Caro-
lina shall retain a concurrent jurisdiction with the United States in and over
said lands, so far as that civil process in all cases not affecting the real or
personal property of the United States, and such criminal or other process as
shall issue under the authority of the State of South Carolina against any
person or persons charged with crime or misdemeanor committed within or
without the limits of the said lands, may be executed thereon in the same way
and manner as if no jurisdiction had been hereby ceded.
XV, 312.
(33) Certain Lands in Beaufort County. — There is hereby granted to
the United States a strip of marsh -land not exceeding one thousand feet in
width, lying in and along a tidal stream known as Archer's Creek, on either
side thereof, and extending throughout the entire length of said creek, the
exact limits to be determined by the Secretary of War: Provided, That this
703 Civil Code § 5(34)
grant is made in order to facilitate the improvement of the said creek for the
purposes of navigation, and the United States may dredge, fill in, occupy, and
use the said strip of land in any way that may be necessary to execute any
project for said improvement which Congress may hereafter adopt, and for
no other purpose.
1912, XXVII, 653.
(34) Shore Line of Morris^ Island and of Sullivan's Island for Jetties
FOR Chaeleston Harbor. — There is granted to the United States of America
a quantity of land on Sullivan's Island, Charleston Harbor, not exceeding
three hundred feet in length and two hundred feet in breadth, for the erection
of the shore line of a jetty, to be erected for the improvement and deepening of
the bar of Charleston Harbor. The land so granted is described and located
as follows: Starting from the magistral of the northeast salient angle of Fort
Moultrie, thence running south two degrees seven and one-half minutes (2° 7^/^')
east, eight hundred and forty-six (846) feet, to a point near high-water line
on the south shore of Sullivan's Island; thence north eighty-six degrees thirty-
five and one-half minutes (86° 35'/^') east, two thousand eight hundred (2,800)
feet, to a point near the same high-water line ; thence north seventy-seven de-
grees thirty-eight and one-half minutes (77° SSV^) east, two thousand one
hundred and ninety and one-half (2,190^/4) feet, to a point on the high- water
line of said shore, which point is the southwest angle of the tract hereby con-
veyed; thence north seventy-seven degrees thirty-eight and one-half minutes
(77° 38H') east, along said water-line three hundred (300) feet; thence north
twelve degrees twenty-one and one-half minutes (12° 21^/4') west, two hundred
(200) feet; thence south seventy-seven degrees thirty-eight and one-half minutes
(77° SS'A') west, three hundred (300) feet, thence south twelve degrees twenty-
one and one-half minutes (12° 21^/^') east, two hundred (200) feet, to the
high-water line at the beforementioned southwest angle of the tract herein con-
veyed; and the accretion on the three hundred (300) feet of water-front of
said tract shall also belong to the United States for the purposes aforesaid.
XVI, 709.
There is hereby granted to the United States of America a quantity of land
on Morris' Island, Charleston Harbor, sufficient for the erection of a shore line
of a jetty for the improvement and deepening of the bar of Charleston Harbor,
not exceeding fifteen hundred feet in length, measured on the high-water line,
and two hundred feet in breadth, which land so granted may be located and
selected from the land now owned by the State of South Carolina at
the north end of Morris' Island; and the accretion on the water-front of said
land so granted shall also belong to the United States for the purposes afore-
said. That in addition to said lands herein granted, is also ceded to the United
States of America such other quantity of land on Morris' Island as may be
needed for the shore line of the jetty aforesaid, belonging to any person or
persons other than the State of South Carolina, so soon as such land has been
or may be conveyed by the owner thereof to the United States of America:
Provided, That a plat of all the lands herein granted and ceded shall be made
and be deposited in the office of the Secretary of the State under the supervision
and direction of the proper officer of the United States in charge of the jetties.
XVII, 95.
Land Ceded for Charleston Jetties. — So much land of the State as may
be needed for the permanent construction of the shore end of the jetties in
Charleston Harbor lying on and next adjacent to Morris' Island and the
§ 5(35) Civil Code 704
creeks and marshes contiguous thereto, are hereby granted to the United
States of America, for the purpose of the erection and construction of
said shore end of said jetties : Provided, That same do not exceed one hundred
and fifty acres : Provided, further^ That nothing herein contained shall be con-
strued to impair or affect the rights of owners or of any private individuals
claiming the said lands, or any part thereof.
1899, XX, 290.
(35) Ceetain Lands in Georgetown County Between Winyah Bay and
Santee River. — Such lands as may be required for the purpose of connecting
Winyah Bay and Santee River, in Georgetown County, so as to facilitate com-
merce.
A. A. 1882.
(36) Land Ceded for Georgetown Jetties. — There is hereby ceded to the
United States of America, for the purpose of constructing jetties for the im-
provement of the bar at the entrance of Winyah Bay, S. C, any and all rights
of the State to the adjacent water-covered territory extending from high -water
mark in certain lands granted by Bettie Mason Alexander and Edward P.
Alexander to the United States of America, by deed bearing date the 17th of
September, 1889, and recorded in the office of Register of Mesne Conveyances
for Georgetown County, in Book K, page 692-695, outward about (500) five
hundred feet, and also from the jetties to be constructed by the United States
outward about five hundred feet in every direction into the Atlantic Ocean
and Winyah Bay, respectively, and to any and all accretions to said territory
growing out of the construction of said jetties, or from any other causes; this
territory being at present bounded as follows, to wit :
Description of Land Ceded on North Island. — North Island: Beginning
at a point on the west side of the southern point of said island at the high-
water line, about (1,600) sixteen hundred feet distant, and south 4 degrees
39 minutes east from the center of the Georgetown Light House; and running
thence due west about (1,200) one thousand two hundred feet; thence south
47 degrees 16 minutes east (6,200) sixty-two hundred feet; thence south 63
degrees 45 minutes east (2,800) twenty-eight hundred feet; thenae south 84
degrees east (10,200) ten thousand two hundred feet; thence north (1,000)
one thousand feet; thence north 84 degrees west (9,900) ninety -nine hundred
feet; thence north 63 degrees 45 minutes west (2,400) twenty-four hundred
feet; thence north 47 degrees 16 minutes west (2,700) twenty-seven hundred
feet; thence north 45 degrees east (2,500) twenty-five hundred feet; thence
west to the high-water line on the east side of North Island Point; thence
around said point toward Winyah Bay, with the various meanderings of said
high-water line to the beginning.
Description of Land Ceded on South Island — Exemption from Taxes. —
South Island: Beginning at a point on the beach of said island about (12,511)
twelve thousand five hundred and eleven feet south of the eastern end of the
southern boundary of land now belonging to W. C. Johnstone, and from which
the Georgetown Light House bears north 28% degrees east, and the center of
the U. S. dyke across Lagoon Creek bears north 33^/4 degrees west, and runs
thence in a southerly direction (800) eight hundred feet to a point on the
high-water line; thence due east (22,100) twenty-two thousand one hundred
feet; thence south (1,000) one thousand feet; thence due west to the high-
water line on South Island; thence with the various meanderings of said high-
water line to the second corner from the beginning (counting the beginning
705 Civil Code § 5(37)
corner as the first corner) : And provided, also, That all the above deeded lands
and territory shall be exempted from all State taxes, assessments and other
charges, as provided in Section 11, Chapter I of this Code, for the lands there-
tofore granted to the United States for similar purposes.
Plat to Be Executed and Filed. — The proper officers of the United States,
in charge of said jetties, from time to time shall cause to be executed a plat of
the lands which may be required for the purposes aforesaid, and file the same
in the office of the Secretary of State of this State.
1899, XX, 291.
(37) Jurisdiction Over Certain Lands on Sullivan's Island Given to
THE United States. — The right, title and interest of this State to, and the
jurisdiction and control of this State over, the following described tracts or
parcels of land and land covered with water, situated in the town of Moultrie-
ville, on Sullivan's Island, in the County of Charleston, in this State,
are hereby granted and ceded to the United States of America as sites
for the location, construction and prosecution of works of fortifications and
coast defenses, to wit: All that tract or parcel of land, and land covered with
water, bounded as follows : Beginning at the point of intersection of the
eastern boundary line of the Fort Moultrie military reservation with the line
of the southern side of Beach Avenue, and running thence along the southern
side of said Beach Avenue, in an easterly direction, to its intersection with
the western side of Sumter Street; thence along the western side of Sumter
Street extended, in a southerly direction, to a point in the sea one hundred
yards beyond low- water mark; thence in a westerly direction, following the
meanderings or intersections of a line in the sea one hundred yards bej^ond low-
water mark to the eastern boundary line of the Fort Moultrie military reserva-
tion extended and thence along the eastern boundary line of the Fort Moul-
trie military reservation extended, and along said eastern boundary line, in
northerly direction, to the place of beginning. Also, all that tract or parcel
of land, and land covered with water, bounded as follows : Beginning at a point
in the sea on the prolongation or extension, in a southerly direction, of the
dividing line between Lot T and Lot U, as laid down on the plan of said town
of Moultrieville, one hundred yards beyond low-water mark, and running thence
in a northerly direction, along the prolongation or extension of said dividing
line, and the line that divides Lot No. 224 from Lot No. 225, as laid down on
the plan of said town of Moultrieville, to the southerly side of Ion Street ; thence
in an easterly direction, along the southerly side of Ion Street, to the point of
intersection of the southerly side of that street with the dividing line between
Lot No. 256 and Lot No. 257, as laid down on the plan of said town of Moul-
trieville; thence in a southerly direction, along the dividing line between said
Lots 256 and 257, and the dividing line between Lot No. 260 and Lot No. 261,
as laid down on the plan of said town of Moultrieville, and the prolongation
or extension of said dividing lines, to a point in the sea one hundred yards
beyond low- water mark; thence in a southwesterly direction, following the
meanderings or indentations of a line in the sea one hundred yards beyond low-
water mark to the place of beginning, excepting from the tract or parcel of land
so described and hereby ceded, the United States jetty reservation. Also, all
that tract or parcel of land, and land covered with water, bounded as follows :
Beginning at a point in the sea on the prolongation or extension, in a northerly
direction, of the easterly side of Horry Street, one hundred yards beyond low-
water mark, and running thence, in a southerly direction, along the prolonga-
§ 5(38) Civil Code 706
tion of the easterly side of said Horry Street, and along the easterly side of
said street to its intersection with the northerly side of East Middle Street or
Beach Avenue ; thence in an easterly direction, along the northerly side of said
East Middle Street or Beach Avenue, to the point of intersection of the northerly
side of that street with the dividing line between Lot No. 269 and Lot 270, as
laid down on the plan of said town of Moultrieville ; thence in a northerly direc-
tion along the dividing line between said Lots Nos. 269 and 270 and the divid-
ing line between Lot No. 265 and Lot No. 266, as laid down on the plan of
said town of Moultrieville, and the prolongation of said dividing lines, to a
point in the sea one hundred yards beyond low-water mark; thence in a south-
westerly direction, following the meanderings or indentions of a line in the sea
one hundred yards beyond low-water mark, to the place of beginning.
1896, XXII, 390.
(38) Same. — Also, the right, title and interest of this State to, and the
jurisdiction of this State over, the following described tract or parcels of land,
and land covered with water, situated in the town of Moultrieville, on Sullivan's
Island, in the County of Charleston, in this State, are hereby granted and
ceded to the United States of America as sites for the location, construction, and
prosecution of works of fortifications and coast defense, and for the use of the
garrison, to- wit:
All that tract and parcel of land, and land covered with water, bounded as
follows : Beginning at a point on the prolongation or extension, in a northerly
direction of the westerly line of Lot 159, as laid down on the plan of said town
of Moultrieville, on the back beach, one hundred yards beyond high-water line ;
thence in an easterly direction following the meanderings or indentations of a
line one hundred yards beyond said high-water line to the intersection of the
prolongation or extension in a northerly direction of the western line of Petigru
Street; thence in a southerly direction along said prolongation or extension of
the said westerly line of Petigru Street, along said westerly line of Petigru
Street, and along the prolongation or extension in a southerly direction of said
westerly line of Petigru Street to a point one hundred yards beyond low-water
line in the sea; thence in a westerly direction, following the meanderings or
indentations of a line in the sea one hundred yards beyond low- water line to
its intersection with the prolongation or extension, in a southerly direction, of
the eastern side of Marion Street; thence in a northerly direction along said
prolongation or extension of the eastern side of Marion Street, and along said
eastern side of Marion Street to its intersection with the northern side of
Central Avenue; thence in a westerly direction along the northern side of Cen-
tral Avenue to the southwest corner of Lot 159 aforesaid; and thence in a
northerly direction along the western line of said Lot 159 aforesaid, and along
the prolongation or extension, in a northerly direction, of the western line of
said Lot 159 to the place of beginning, excepting from the area described those
portions which are occupied and in use by the public as highways, known as
Central Avenue and Beach Avenue ; and also all that tract and parcel of land,
and land covered with water, bounded as follows : Beginning at a point on the
prolongation or extension, in a northerly direction, of the westerly line of Lot
131, as laid down on the plan of said town of Moultrieville, on the back beach,
and one hundred yards beyond high-water line ; thence in an easterly direction
following the meanderings or indentations of a line one hundred yards beyond
said high-water line to the intersection of the prolongation or extension, in a
northerly direction, of the eastern line of Marion Street; thence in a southerly
707 Civil Code § 5(39)
drection along said prolongation or extension of said easterly line of Marion
Street along said easterly line of Marion Street, and along the prolongation or
extension in a southerly direction of the said easterly line of Marion Street,
to a point one hundred yards beyond low- water line in the sea; thence in a
westerly direction following the meanderings or indentations of a line in the sea
one hundred yards beyond low-water line of its intersections with the prolonga-
tion or extension in a southerly direction of the eastern side of Sumter Street';
thence in a northerly direction along said prolongation or extension of the
eastern side of Sumter Street, and along said eastern side of Sumter Street to
the place of beginning — excepting from the area described those portions which
are occupied and in use by the public as highways, known as Central Avenue and
Beach Avenue.
1900, XXIII, 422.
(39) Same. — Also the right, title and interest of this State to, and the juris-
diction of this State over, the lands comprising those portions of Central Avenue
and Beach Avenue, in the town of Moultrieville, Sullivan's Island, in this State,
which lie between Petigru and Sumter Streets, in said town of Moultrieville,
are hereby ceded to the United States of America for military purposes; and
the portion of Beach Avenue herein ceded is vacated and discontinued as a public
highway: Provided, That the portion of Central Avenue herein ceded shall be
forever kept open as a public street; and this cession shall in no way interfere
with any private rights, or any franchise heretofore legally granted with refer-
ence to said Central Avenue : Ajid provided, further, That this State reserves
the right to authorize the laying and maintaining of tracks for railroad or
traction purposes on and across the portion of Central Avenue ceded or on
lands contiguous thereto, and lying within 15 feet of the same : Provided, That
there is hereby reserved to this State a concurrent jurisdiction for the execution
within said lands mentioned in subdivisions 36, 37 and 38 of all process, civil or
criminal, lawfully issued by the courts of the State and not incompatible with
this cession.
Condition op the Grant. — The grant hereinbefore made in subdivisions 36
and 37 is upon the condition that the said grant shall not be effectual as to any
portion of the premises embraced in the foregoing description in which any
person or persons have now any right, title or interest, or upon which any person
or persons now own or have any structures or improvements, until the United
States of America shall have compensated such person and persons for such
right, title and interest, and for such buildings, structures and improvements,
and acquired the title of such person and persons thereto ; and said grant shall
not be effectual until the United States of America shall have further com-
pensated the parties who, at and before the cession of said jetty reservations,
owned like interests or owned structures and improvements upon the territory
heretofore ceded by this State to the United States of America for a jetty
reservation.
1901, XXIII, 608.
Compensation — How Determined. — In case of the failure of the United
States of America and any persons interested as aforesaid, or owner as afore-
said, to agree upon the proper compensation to be paid as above provided,
the United States of America is authorized to have the same determined by
the verdict of a jury upon application by petition to the Court of Common
Pleas for Charleston County, which shall be served as by law a summons in
a civil action in said court is required to be served, and the same shall be heard
§ 5(40) Civil Code 708
vritlioiit delar at a term of said court and under the direction of the presiding
Judge thereof, and such determination shall be final and without appeal; and
upon the amount so found being paid, with the cost of Clerk and Sheriff, if
any, the right and title of the parties thereto shall vest in the United States
of America.
Streets, Etc., Ixcluded ix Abo^t: Graxt A^acated. — All streets, roads and
highways within, the said tracts or parcels of land except Central Avenue, as
above stated, are vacated and discontinued from the time said grant becomes
effectual.
1896, XXII, 390 ; 1890, XXIII, 422.
(40) Certain Laxds ix Charlestox Harbor Ceded for Saxitarium. — All
those marsh lands nest adjacent to Castle or Fort Pinckney, not already ceded
to the United States of America, and consisting of fifty acres of marsh lands,
more or less, are hereby granted unto the United States of America
for the purpose of the erection, construction and maintaining of a Home or
Sanitarium for disabled officers, soldiers and sailors of the army and na^^- of the
United States of America.
Laxd to Be Exempt from Taxes. — Said lands shall be, and continue, so
long as the same shall be used for the purpose aforesaid, exonerated and dis-
charged from all taxes, assessments and other charges which may be imposed
under the authority of the State of South Carolina.
Plat of Laxd to Be Made axd Filed With Secretary of State. — The
proper officers of the United States in charge of such institution shall cause to
be executed a plat of the lands which may be acquired for the purpose herein
mentioned, and file the same in the office of the Secretary of State of this State.
1898, XXII, 962.
(41) Certaix Laxds ix Towx of Moultrieville^ Charlestox Couxtt. —
The right, title and interest of this State to, and the jurisdiction of this
State over, the following described tract or parcel of land, and land covered
with water, situated in the town of Moultrie^ille, on Sullivan's Island, in the
County of Charleston, in this State, are hereby granted and ceded to the
United States of America for the enlargement of the military reseiwations on
said island, to wit : All that tract and parcel of land, and land covered with
water, bounded on the west by Fort Moultrie Eeservation and parade ground;
on the south by lands recently acquired by the United States for fortification
purposes : on the east by lands recently acquired by the L^nited States for
garrison purposes, and on the north by a line following the meandering or
indentations of a line in the sea one hundred yards beyond, high-water line ;
the easterly and westerly boundaries to be extended to meet this last mentioned
line : Provided, That there is hereby reserved to this State a concurrent juris-
diction for the execution with said lands of all process, civil or criminal, law-
fully issued by the courts of this State, and not incompatible with this cession :
Provided, further, That the portion of Central Avenue within the tract herein
ceded shall be forever kept open as a public street, and shall, together with
its continuation through the government reservation, be kept in proper con-
dition and repair by the government ; and this cession shall in no way interfere
with any private rights or any franchise heretofore legally granted with
reference to said Central Avenue : And provided, further. That this State
reserves the right to authorize the laying and maintaining of tracks for rail-
road or traction purposes on or across the portion of Central Avenue ceded, or
on lands contiguous thereto, and lying within fifteen feet of the same.
709 Civil Code § 5(42)
Condition of Grant. — The grant hereinbefore made is upon condition that
the said grant shall not be effectual as to any portion of the premises embraced
in the foregoing description in which any person or persons have now any right,
title or interest, or upon which any person or persons now own or have any
structures or improvements, until the United States of America shall have com-
pensated such person or persons for such right, title and interest, and for
such buildings, structures and improvements, and acquired the title of such
person or persons thereto.
Failure to Agree on Compensation. — In case of the failure of the United
States of America and any persons interested as aforesaid, or owner as afore-
said, to agree upon the proper compensation to be paid as above provided, the
United States of America is authorized to have the same determined by the
verdict of a jury, upon application by petition to the Court of Common Pleas
for Charleston County, which shall have exclusive jurisdiction of the same,
and which shall be served as by law a summons in a civil action in said court
is required to be served, and the same shall be heard without delay at a term
of said court and under the direction of the presiding Judge thereof, and such
determination shall be final and without appeal, and upon the amount so found
being paid, with all costs of the proceedings, if any, the right and title of the
parties shall vest in the United States of America.
All streets, roads and highways, except Central Avenue, within the said tract
or parcel of land, are vacated and discontinued from the time the said grant
becomes effectual.
1903, XXIV, 4.
(42) Certain Lands in Charleston County and Lands Covered With
"Water. — The right, title and interest of this State to, and the jurisdiction
and control of this State over, a strip of land, and land covered with water,
four hundred feet wide and lying two hundred feet on each side of the center
line of the route selected by the United States of America for inland water-
ways between Charleston Harbor and a point opposite McClellanville, is hereby
granted and ceded to the United States of America, for the purpose of con-
structing and improving the said inland waterways between Charleston Harbor
and a point opposite the town of McClellanville, in the said Charleston County,
and is described as follows, to wit: From the cove back of Sullivan's Island
following the deepest water of Sullivan's Island Narrows to the bend next
east of the point known as Spanish Fort ; thence the route leaves the natural
waterway, and a marsh cut is to be made across a long bend ; thence along the
deepest part of the natural waterway to Branch Inlet, and thence back of Isle of
Palms to Meeting Reach, and through same to Seven Reaches; thence through
Seven Reaches to Dewees Inlet; thence to and through Bull Yard Sound
and into Capers Inlet; thence to and through Santee Pass to Price's
Inlet; thence to and through Bull Narrows, having one marsh cut across
a bend at or near the narrowest part of this passage ; thence through Bull
Creek and across the marsh to Seewee Creek; thence across marsh to Vander
Horst Creek; thence down same and across the marsh to Vander Horst Creek
and through marsh to Belvedere Creek ; thence up Belvedere Creek and through
marsh to Salt Pond Creek ; thence up Salt Pond Creek and through marsh to
Graham's Creek; thence up Graham's Creek, cutting across one sharp bend and
through marsh to Awendaw Creek; thence down Awendaw Creek and Harbor
River to Long Creek; thence by Long Creek and a marsh cut to Bull River;
thence down Bull River to Five Fathom Creek, which junction is the nearest
§5(43) CivrL Code 710
point in the proposed route to McClellanville : Provided, That there is hereby
reserved to this State a concurrent jurisdiction for the execution within said
lands of all process, civil or criminal, lawfully issued by the courts of the
State and not incompatible with this cession.
Dredging Material Mat Be Deposited on Adjoining Marsh Lands. — The
material dredged from the proposed channel in order to widen and deepen the
same may be disposed of by depositing such material upon the adjoining marsh
lands outside of the strip of land designated herein, if such disposal be found
necessary or desirable for construction or maintenance of said channel : Pro-
vided, That by the use of said adjoining lands for purposes aforesaid, the
United States of America shall not acquire any right, title or interest in or to
the said lands outside of the strip four hundred feet wide, excepting the right
to deposit material thereon.
Condition op Grant. — The grant hereinbefore made is upon the condition
that the said grant shall not be effectual as to any portion of the premises
embraced in the foregoing description in which any person or persons have now
any right, title or interest, or upon which any person or persons have now any
legal structures or improvements, until title shall have been acquired by the
United States of America to said right, title or interest, or to such structures
or improvements.
All lands and tenements which may be granted as aforesaid to the United States
of America shall be, and continue (so long as the same shall be used for the
purposes hereinbefore mentioned), exonerated and discharged from all taxes,
assessments and other charges which may be imposed under the authority of
the State of South Carolina.
1903, XXIV, 6.
(43) Lot in Florence for Erecting Public Building. — The right, title
and interest of this State to, and the jurisdiction of this State over, the follow-
ing described lot or parcel of land are hereby granted and ceded to the United
States of America, for the erection of a public building, to wit: That lot of
land in the City of Florence, County of Florence, and State of South Caro-
lina, situate on the northwestern corner of Evans and Irby streets, fronting
on each street one hundred and fifty feet, and known on the plat of the City
of Florence, made by J. W. Brunson, surveyor, May 5th, 1896, as the eastern
part of lot 21, in sectional block C, and bounded north by lot No. 20, east by Irby
Street, south by Evans Street and west by part of lot No. 21 : Provided, That
there is hereby reserved to this State a concurrent jurisdiction for the execu-
tion within said lot of all processes, civil or criminal, lawfully issued by the
courts of this State, and not incompatible with this cession.
1904, XXIV, 460.
(44) Sites in Columbia, Spartanburg, Kock Hill_, and Georgetown. —
The consent of the State of South Carolina is hereby given in accordance with
the 17th clause of the 8th Section, of Article I, of the Constitution of the
United States to the acquisition by the United States, by purchase, condemna-
tion, or otherwise of the several lots or parcels of land in this State hereinafter
mentioned or described, to wit: 1. A site in or near the City of Columbia,
County of Richland, for a weather bureau for the government. 2. A site in
the City of Spartanburg, County of Spartanburg, for a postoffice and court
house, described as follows : Beginning at the southwest corner of North Church
and Walnut streets, in said city, and running thence westerly with said Wal-
711 Civil Code § 5(45)
nut Street, one hundred forty-one and two-tenths feet to stake; thence south
29 degrees east, one hundred and forty-seven feet to stake; thence easterly to
North Church Street, one hundred thirty-nine and six- tenths feet; and thence
northerly vi^ith North Church Street one hundred forty-seven and five-tenths
feet to the beginning corner, being the lot conveyed to the United States of
America by J. F. and J. B. Cleveland, by deed dated April 24th, 1903. 3. A
site in the City of Rock Hill, County of York, for a postoffice and court house,
described as follows : Beginning on the east corner of Caldwell and Main streets,
and running along said Caldwell Street one hundred and thirty-six feet to corner,
thence along the line of the Roach lot one hundred and thirty feet to corner;
thence along the line of the estate of Fannie B. Reid to corner on Main Street
one hundred and thirty-five feet; thence to beginning corner one hundred and
thirty feet, bounded by said streets, the Roach lot and lands of the estate of
Fannie B. Reid, being the identical lot conveyed to the United States of
America by the heirs of the estate of John Roach, by deed dated the day
of , 190 — . 4. A site in the City of Georgetown County of Georgetown,
for a public building for the purposes of the government, described as fol-
lows: All that certain piece, parcel or lot of land, situate, lying and being at
the corner of King and Front streets, in said City of Georgetown, and measuring
on King Street one hundred and twenty feet, and on Front Street one hundred
and thirty feet, and bounded by Front Street, King Street, and on all other
sides by lands of the estate of George R. Congdon, deceased, being the same
premises conveyed by said George R. Congdon, in his lifetime, to said United
States of America, by deed bearing date the 9th day of May, 1903, and duly
recorded in the office of the Register of Mesne Conveyances for said George-
town County, in Book V, page 317,
Jurisdiction of State Ceded. — The right, title and interest of this State
to, and its jurisdiction over, the said lots or parcels of land are hereby ceded
to the United States of America : Provided, That the jurisdiction hereby ceded
shall not vest until the United States shall have acquired the title to the said
lands by purchase, condemnation or otherwise, and shall continue so long as
the said lands shall remain the property of the United States : And provided,
further, That the State of South Carolina shall retain jurisdiction for the
execution within said lands of all process, civil or criminal, lawfully issued by
the authority of this State, and not incompatible with this cession.
Lands Exempt from State Taxation. — The said lands and all the build-
ings and structures of every kind which may be erected thereon shall be exempt
from all State, county, and municipal taxation, assessments, or other charges
which may be levied or imposed under the authority of this State so long as
the same shall remain the property of the United States.
1904, XXIV, 470.
(45) Certain Land in Town of Moultrieville, Charleston County —
Reservations. — The right, title and interest of this State to, and the juris-
diction of this State over, the following described tract or parcel of land, and
land covered with water, situated in the town of Moultrieville, on Sullivan's
Island, in the County of Charleston, in this State, are hereby granted and
ceded to the United States of America, for the enlargement of the military
reservations on said island, to wit : All that tract and parcel of land, and land
covered with water, on the eastern end of Sullivan's Island aforesaid, lying
to the south of the right of way of the Seashore Division of the Charleston
Consolidated Railway, Gas and Electric Company, and east of the street known
§ 5(46) Civil Code 712
as Sixth Street, and of the same extended southward to low-water mark on the
plan of Moultrieville, made by Lamble, surveyor, in 1899, and recorded Book
— , page — , R. M. C. office, Charleston County: Provided, That there is hereby
reserved to this State a concurrent jurisdiction for the execution within said
lands of all process, civil or criminal, lawfully issued by the courts of this
State, and not incompatible with this cession: Provided, further, And the said
grant is made subject to the following reservations and exceptions, to wit:
that such portion of the front beach of said Sullivan's Island included within
the limits of said gTant, as lies below a line drawn along said beach twenty (20)
feet above high-water mark, and parallel thereto, shall be always open to the
public as a footway and driveway, so that the public shall have the free and
unobstructed right of passage by foot and carriage upon, over and across the
same, subject to the right of the said United States Government to close and ex-
clusively occupy the same, so far as the reservations in this proviso are con-
cerned, at the following times and under the following circumstances, to wit :
TVHEiSr Drivewat ]\Iay Be Closed. — 1. During hours of actual target practice
in, over or upon the said portion of the said premises (during which time of
closure, due and proper notice of the same shall be given to the public).
2. During hours of actual military drill in, over and upon the said por-
tion of the said premises, and
3. During time of war.
Grant Not to Cover Private Property. — The grant hereinbefore made is
upon condition that the said grant shall not be effectual as to any portion of
the premises embraced in the foregoing description in which any person or
persons have now any right, title or interest, or upon which any person or
persons now own, or have any structures or improvements, until the United
States of America shall have compensated such person or persons for such
right, title and interest, and for such building, structures and improvements,
and acquired the title of such person or persons thereto.
How Value Determined. — In case of the failure of the United States of
America and any person interested as aforesaid or owner as aforesaid, to
agree upon the proper compensation to be paid, as above provided, \the United
States of America is authorized to have the same determined by the verdict
of a jury, upon application by petition to the Court of Common Pleas of Charles-
ton County, which court shall have exclusive jurisdiction of the same, and
which petition shall be served as by law a summons in a civil action in said
court is required to be served, and the said cause shall be heard without delay
at a term of said court and under the direction of the presiding Judge thereof,
and such determination shall be final and without appeal ; and upon the amount
so found being paid, with all costs of the proceedings, if any. the right and
title of the parties shall vest in the United States of America.
Streets and Roads Vacated. — All streets, roads, rights of way and high-
ways within said tract or parcel of land are vacated and discontinued from
the time the said grant becomes effectual, saving such as are expressly excepted
or reserved in this subdivision.
1905, XXIV, 825.
(46) Certain Lands in Moultrieville, Charleston County — Reserva-
tions AND Exceptions. — The right, title and interest of this State to and in,
and the jurisdiction of this State over, the following described lands, situated
in the town of ^Moultrieville, on Sullivan's Island, in the County of Charleston,
713 Civil Code § 5(46)
in this State, are hereby granted and ceded to the United States of America
for the enlargement of the military reservations on said island, to wit: All
those pieces or parcels or tract of land, lying and being in the said town of
MoTiltrieville, and comprising, not only the two lots designated by the letters
"0" and "P" on a plan of Moultrieville compiled from official maps and
surveys by H. S. Lamble, Civil Engineer, in April, 1902, and recorded July
15th, 1902, at page 189 of Plat Book D, in the office of the Register of Mesne
Conveyances for the said County of Charleston (on which or a part of which
said two lots "0" and "P" is located the Life Saving Station), but also the
land of the same width as that of the said two lots together and extending in
front of and from the said two lots down to mean low-water mark; the said
two lots "0" and "P" together measuring two hundred (200) feet, more or less,
from rear to front and two hundred and twenty-five (225) feet, more or less, in
width, and butting and bounding northeastwardly on Patrick Street, northwest-
wardly on Ion Street, southwestwardly on the lot designated by the letter "N" on
said plan, and southeastwardly on Atlantic Street or the front beach: Pro-
vided, That there is hereby reserved to this State a concurrent jurisdiction for
the execution upon or within said lands of all process, civil and criminal, law-
fully issued by the courts of this State, and not incompatible with this cession :
And provided, further, And the said grant is made subject to the following
reservations and exceptions, to wit : That such portion of the front beach of
said Sullivan's Island included within the limits of said grant as lies below
a line drawn along said beach twenty (20) feet above high- water mark, and
parallel thereto, shall be always open to the public as a footway and driveway,
so that the public shall have the free and unobstructed right of passage by
foot and vehicle upon, over and across the same, subject to the right of the
United States Government to close and exclusively occupy the same, so far as
the reservations in this proviso are concerned, at the following times and under
the following circumstances, to wit : (1) During hours of actual target practice
in, over and upon the said premises (prior to which time of closure due and
proper notice of the same shall be given to the public). (2) During hours
of actual military drill in, over and upon the said premises, and (3) During
time of war.
United States to Compensate Land Owners. — The grant herein and hereby
before made is upon condition that it (the said grant) shall not be effectual
as to any portion of the premises embraced in the foregoing description in or
to which any person or persons have now any right, title or interest, or
upon which any person or persons now own or have any buildings, structures
or improvements, until the United States of America shall have compensated
such person or persons for such right, title and interest of such person or
persons thereto or therein.
Failure to Agree as to Compensation. — In case of the failure of the United
States of America and any person interested as aforesaid or owner as afore-
said to agree upon the proper compensation to be paid as above provided, the
United States of America is authorized to have the same determined by the
verdict of a jury, upon application by petition to the Court of Common Pleas
of Charleston County, which court shall have exclusive jurisdiction of the
same, and which petition shall be served as by law a summons in a civil action
in said court is required to be served, and the said cause shall be heard without
delay at a term of said court and under the direction of the presiding Judge
thereof, and such determination shall be final and without appeal; and upon
§ 5(47) Civil Code 714
the amoimt so found being paid; Tritli all costs of the proceedings, if anr, the
right, title and interest of such person or OTvner thereto and therein shall vest
in the United States of America.
Streets axd Eoads Vacated. — All streets, roads, rights of ^aj and high-
ways within said lands are vacated and discontinued from the time this grant
shall become effectual, saving such as are expressly excepted or reserved in
this subdivision.
1906, XXT, 19.
(47) Sites ix Chester_, Anderson ant) Green'wood. — The consent of the
State of South Carolina is hereby given, in accordance \vith the 17th clause
of the 8th Section of Article I, of the Constitution of the United States, to
the acquisition by the United States, by purchase, condemnation, or other-
wise, of the several lots or parcels of land in this State hereinafter mentioned
or described, to wit : 1. A site in the City of Chester for a postoffice or court
house building, described as follows : Beginning at the north corner of the
intersection of Main and "Wylie streets, thence north 46 deg. 00 min., west 130
feet along TVylie Street to west corner, thence north 44 deg. 15 min., east 120
feet to north corner, thence south 46 deg. 00 min.. east to east corner 127 feet
and 5 inches to the east corner, thence north 44 deg. 40 min., west 120 feet to
the beginning corner, being the south corner of said lot, bounded by the said
Main and Wylie streets and the lands of John J. Hemphill and G-. Brown White.
2. A site in the City of Anderson for a postoffice building, at the northwest
corner of North Main and a new street known as Federal Street, beginning at
the intersection of the said streets and running along Federal Street south 79
deg., west 135 feet to comer on Federal Street, thence north 11 deg., west 150
feet to corner, thence north 79 deg., east 135 feet to corner on Main Street,
thence south 11 deg., east 150 feet along Main Street to the beginning corner.
3. A site in the City of Greenwood for a postoffice building, described as fol-
lows : All and singular that certain lot or parcel of land, situate in the north-
western corner of Main and Oregon streets, of the city of Greenwood, County
of Greenwood, South Carolina, containing thirty-five one-hundredths of an acre,
and bounded north one hundred and twenty feet by lot of ]\lrs. C. T. Bailey;
east one hundred and thirty feet by Main Street ; south one hundred and twenty
feet by Oregon Street; and west one hundred and thirty feet by lot of Mrs.
C. T. Bailey.
Title Ceded. — The right, title and interest of this State to. and its jurisdic-
tion over, the said lots or parcels of land are hereby ceded to the United States
of America: Provided. That the jurisdiction hereby ceded shall not vest until
the United States shall have acquired the title to the said lands, by purchase,
condemnation, or otherwise, and shall continue so long as the lands shall re-
main the property of the United States : And provided, further, That the State
of South Carolina shall retain jurisdiction for the execution within said lands
of all process, ci^-il or criminal, lawfully issued by the authority of this State,
and not incompatible with this cession.
Exemption from Taxation. — The said lands, and aU the buildings, and
structures of exery kind which may be erected thereon, shall be exempt from
all State, county and municipal taxation, assessments, or other charges which
may be levied or imposed under the authority of this State, so long as the
same shall remain the property of the United States.
1907, XXY, 634.
715 Civil Code § 5(48)
(48) Tracts in Charleston, Beaufort and Georgetown Counties for
Quarantine Purposes. — The right, title and interest of this State to, and the
jurisdiction of this State over, the following described tracts of land, and land
covered by water, situated in the Counties of Charleston, Beaufort and George-
town, in this State, is hereby granted and ceded to the United States of America
for the purposes of quarantine, to wit:
A. A Tract op Land on James Island and Buildings. — 1. A tract of
land on James Island, Charleston Harbor, South Carolina, lying and being
upon the easterly, southerly and westerly sides of the land belonging to the
United States Government and known as the Fort Johnson Reservation, being
ninety acres, more or less, and including the marsh land and tide flats east
and south of said Fort Johnson Reservation to low-water line.
2. The buildings now on said ninety-acre tract, consisting of one two-story
frame house, about 40 ft. x 35 ft., known as the medical officers' quarters,
with a 20 ft. x 11 ft. semi-detached kitchen and a one-story frame storehouse in
the immediate vicinity, about 20 ft. x 10 ft. in size, and the lazaretto buildings,,
on Shell Point, consisting of a pest house, one-story, frame, 15 ft. x 30 ft.,;
isolation hospital, one story, frame, 32 ft. x 20 ft., with a brick cistern in rear;
keeper's house, one story, frame, 29 ft. x 36 ft., with 20 ft. x 12 ft. detached
kitchen, and a small privy.
B. Quarantine Station at Georgetown. — The Quarantine Station, at
GeorgetoT^Ti, South Carolina, on South Island, entrance to Georgetown Harbor,
consisting of five acres of land, more or less, a residence and out-buildings.
C. Quarantine Station at Buzzard Island, Beaufort County. — The
Quarantine Station, on Buzzard's Island, at the entrance of St. Helena Sound,
consisting of ten acres, more or less, officers' quarters, two hospital buildings,
and quarters for crew.
D. Quarantine Station at P arris Island, Beaufort County. — The Quaran-
tine Station, on Parris Island, Port Royal Sound, consisting of fifteen acres,
more or less, an officer's residence, two hospitals and outbuildings.
1907, XXV, 636.
State Board of Health to Transfer Lands. — The State Board of Health
shall, and it is hereby authorized and directed, to convey and transfer to the
United States, all buildings and appurtenances upon, or appertaining to said
tract of land, and also all machinery, plant, boats, tools and other personal
property used at or belonging to either or all of said quarantine stations, in
consideration of a sum of money to be ascertained and fixed as follows : The
value of the property to be assessed by a representative of the United States
and the Chairman of the State Board of Health, or such person as he may
appoint; and should these two differ, they shall have power to agree upon a
third person, who shall act as arbitrator between the two.
1908, XXV, 1132.
(49) Lot in Sumter. — The right, title and interest of this State to, and the
jurisdiction of this State over, the following described lot or parcel of land
are hereby granted and ceded to the United States of America, for the erection
of a public building, to wit : That lot of land in the City of Sumter, County
of Sumter, and State of South Carolina, situate on the southeastern comer of
Main and Caldwell streets, of said city, fronting and measuring on said Main
Street one hundred and fifteen (115) feet, and on Caldwell Street one hundred
§ 5(50) Civil Code 716
and thirty (130) feet, and bonnded on the north by said Caldwell Street; on
the east by land of C. G. Rowland and others; on the south by land of C. G.
Rowland and others; and on the west by said Main Street: Provided, That
there is hereby reserved to the State of South Carolina concurrent jurisdiction
for the execution within and upon the premises hereby gTanted of all processes,
civil or criminal, lawfully issued by the courts of this State, not incompatible
with this cession.
1907, XXV, 638.
(50) Lot in Aiken. — The right, title and interest of the State of South
Carolina to, and the jurisdiction of this State over, the following described lot
or parcel of land are hereby granted and ceded to the United States of
America, for the erection of a public building, to wit: All that certain piece,
parcel or lot of land, situate, lying and being in the City of Aiken, in the
county and State aforesaid, beginning at the southwest corner of Park Avenue
and Laurens Street, running thence southerly with the west line of Laurens
Street one hundred and forty (140) feet; thence westerly at right angles with
Laurens Street, one hundred and twenty (120) feet; thence northerly, parallel
with Laurens Street, one hundred (100) feet, more or less; thence easterly
with Park Avenue one hundred and twenty (120) feet, more or less, to the
point of beginning. And has such forms, marks, courses and distances as is
represented on a plat of the same, which is hereto attached, and made a part
and parcel of this .deed.
Exclusive jurisdiction in and over the said lot or parcel of land, when ac-
quired as hereinafter provided by the United States, shall be ceded to the
United States for the purposes mentioned, except the service upon such sites
of all civil and criminal process of the courts of this State ; but the jurisdiction
so ceded shall continue no longer than the United States shall own such piece
of land.
The jurisdiction ceded shall not vest until the United States shall have ac-
quired the title thereto, by purchase from its owner, and so long as the said lot
or parcel of land shall remain the property of the United States when aequired
as aforesaid, and no longer, the same shall be and continue exempt and exon-
erated from all State, county and municipal taxation, assessment, or other
charges which may be levied or imposed under the authority of this State.
1907, XXV, 638.
(51) Preamble to Grant of Certain Lands in Charleston Harbor to
United States. — I. Whereas, By and under the Act of the General Assem-
bly of the State of South Carolina, entitled "An Act to grant to the City
Council of Charleston and its successors the title and interest of the State to
certain lands in Charleston County for the purposes of a Naval Station," and
approved the 8th day of February, A. D. 1901 (23d Volume of the Statutes
at Large of South Carolina, page 607), the right, title and interest of the
State of South Carolina in and to the following described tract or parcel of
land, and land covered with water, situated in the County of Charleston, in
the State of South Carolina, was granted and ceded to the City Council of
Charleston and its successors, to wit: "All that tract or parcel of land, and
land covered with water, situate, lying and being on the west bank of Cooper
River, in the County of Charleston, in this State, measuring and containing
seven hundred and sixty acres, more or less, butting and bounding to the
north hy lands of Mrs. W. "W. Lawton, and by the Cooper River, on the east
717 CwiL Code § 5(51)
by the Cooper River, on the south by Ship Yard Creek, and on the west by
Ship Yard Creek, as is delineated on a map of the City of Charleston and
vicinity, made by J. H. Dingle, City Surveyor, December, 1900," and so forth:
And whereas, By virtue and in pursuance of and under the foregoing Act
of the General Assembly of the State of South Carolina, and a Resolution
unanimously adopted by the said City Council of Charleston on the 14th
day of May, A. D. 1901, and in consideration of the sum of one dollar, J.
Adger Smj^h, as Mayor of the City of Charleston, did (by deed, dated the
12th day of August, A. D. 1901, and recorded on the 14th day of August,
A. D. 1901, in the office of the Register of Mesne Conveyances for the said
County of Charleston, at page 247 of Book X 23) convey in fee simple unto
the United States of America the above described tract or parcel of land, and
land covered with water, for the uses and purposes and in accordance with
the limitations set forth in the above recited Act for the General Assembly of
the State of South Carolina — and so forth — as will more fully appear on
reference to the said deed and plat and the said record thereof :
II. And whereas. By virtue and in pursuance of and under a Resolution
unanimously adopted by the said City Council of Charleston on the 14th day
of May, A. D. 1901, and in consideration of thirty-four thousand two hundred
and six dollars, J. Adger Smyth, as Mayor of the City of Charleston, did
(by deed, dated the 12th day of August, A. D. 1901, and recorded on the 14th
of August, A. D. 1901, in the office of the said Register of Mesne Conveyances,
at page 245 of Book X 23) also convey in fee simple unto the United States of
America all the right, title, interest and estate of the said City Council of
Charleston in and to "All that certain piece, parcel and tract of land, con-
taining one hundred and seventy-one three one-hundredths (171 3-100) acres,
bounded north by Noisette Creek, on the east by Cooper River, on the south
by lands of Cecilia Lawton, and on the west by other lands belonging to the
said City of Charleston. The piece, parcel and tract of land hereby conveyed
constitutes a portion of 'Chicora Park,' and is specifically shown and designated
on the plat of the same made by A. J. Menocal, Engineer, U. S. Navy, being
wholly within the red lines laid down on the said plat — and so forth — as will
more fully appear on reference to the said last mentioned deed and plat and
the said record thereof:
III. And whereas. In consideration of the sum of fifty thousand dollars,
Cecilia Lawton did (by deed, dated the 12th day of August, A. D. 1901,
and recorded on the 14th day of August, A. D. 1901, in the office of the said
Register of Mesne Conveyances, at page 234, of Book X 23) also convey in
fee simple unto the United States of America, "All that certain piece, parcel
and tract of land, situate, lying and being in the said County of Charleston
and State aforesaid, on the west bank of the Cooper River, measuring and con-
taining two hundred and fifty-eight and eleven one-hundredths (258 and 11-100)
acres, more or less, bounded on the north by lands of the said City of Charles-
ton, known as 'Chicora Park,' on the east by Cooper River, on the south by
land of Mappus, J. C. H. Claussen and the Old Clement's Ferrj^ Road and a
body of marsh land, and on the south by other lands of the said Cecilia Lawton ;
the land hereby conveyed being a portion of a certain plantation or tract of
land conveyed to the said Cecilia Lawton by Gabriel E. Manigault, by his
deed of conveyance bearing date the 2d of December, A, D. 1880, and having
such courses, distances, metes, bounds and shape as is represented on a plat
thereof made by A. J. Menocal, Engineer, United States Navy, and is fully
§ 5(51) Civil Code 718
delineated by and confined within the red lines of said plat, and including all
the right, title and interest of the said Cecilia Lawton in and to the body of
marsh land of ninety (90) acres, more or less, which she, the said Cecilia
Lawton, took by virtue of said conveyance to her by Gabriel Manigaidt, as
well as any claim or interest she. the said Cecilia Lawton, may have or could
have in and to any portion of a body of marsh land ceded by the State of
South Carolina to the City Council of Charleston by the Act of the General
Assembly, approved February 8th, A. D. 1901" — and so forth — as will more
fully appear on reference to the said last mentioned deed and plat and the said
record thereof :
IV. And whereas. In consideration of the sum of one thousand dollars,
Maria D. Winthrop did (by deed, dated the 21st day of March, A. D. 1902,
and recorded on the day of . A. D. 1902, in the office of the Register
of Mesne Conveyances for the County of Berkeley, in the State of South Caro-
lina, at page — , of Book ) also convey in fee simple unto the United States
of America "All that piece, parcel or tract of marsh land, containing nine
hundred and thirty-seven acres, more or less, situate, lying and being in the
Parish of St. Thomas, in the County of Berkeley and State aforesaid, on the
east side of Cooper Eiver. according to a survey made for the purpose of this
conveyance by J. H. Dingle, Surveyor — the said land being bounded on the
south and west by the said Cooper River, on the east by Clouter's Creek and
Broad Creek, and on the north by a similar tract of marsh land, now the
property of this grantor, and being the southernmost portion of a body of marsh
land originally granted by the State of South Carolina to Charles Parker by
its grant, dated November 3d. 1845" — and so forth — -as will more fully appear
on reference to the said last mentioned deed and plat and the said record
thereof :
V. And whereas. By ^nrtue and in pursuance of and under a resolution
unanimously adopted by the said City Council of Charleston on the 12th day
of July, A. D. 1902, and in consideration of the sum of nineteen thousand three
hundred dollars. J. Adger Smyth, as Mayor of the City of Charleston, d-id (by
deed, dated the 20th of November, A. D. 1902, and recorded on the 21st day
of November, A. D. 1902, in the office of the said Register of ]\Iesne Convej^ances
for Charleston County, at page 30. of Book F 24) also convey in fee simple
unto the United States of America, "All that certain piece, parcel and tract
of land, situate, h'ing and being in the County of Charleston, in the State of
South Carolina, westward of and adjoining the United States Na^y Yard, and
containing ninety-six and one-half (96.5) acres, more or less, and having such
shape, metes, marks, bounds, dimensions and distances as is represented on a
plat thereof made by J. "W. G. "Walker, Civil Engineer, United States Naw, on
the 9th day of September, A. D. 1902 ' ' — and so forth — as will more fully appear
on reference to the said last mentioned deed and plat and the said record thereof :
YI. And whereas, By virtue and in pursuance of and under the Act of
Congress, entitled "An Act making appropriations for the naval service for
the fiscal year ending June 30, 1904, and for other purposes." and approved
March 3, 1903, and in consideration of the sum of eight dollars and thirty-nine
cents, the United States of America, through the Secretary of the Na^^^- of
the United States, did (by deed, dated the 16th day of April, A. D. 1903. and
recorded on the 20th day of April, A. D. 1903, in the office of the said Register
of Mesne Conveyances for Charleston Countj', at page 156 of Book F 24) re-
convey in fee simple unto the said City of Charleston, "All that certain
719 Civil Code § 5(51)
piece, parcel and tract of land, situate, Iring and being in the said County of
Charleston and State aforesaid, on the south bank of Noisette Creek, containing
one thousand eight hundred and twenty-six and seven-tenths square feet, more
or less, and bounded as follows, that is to say : On the north by Noisette Creek,
on the southeast by a line running in continuation of the northwestern boundary
line of the present Naval Hospital tract from the point where said line inter-
sects the western boundary line of the Na^-y Yard tract to said creek, on the
southwest by the present western boundary line of the Na^vy Yard tract, from
the point where said line is intersected by the northwestern boundary line
of the Naval Hospital tract to said creek, as shown approximately on plat ap-
pended hereto" — and so forth — as will more fully appear on reference to the
said last mentioned deed and plat and the said record thereof :
VII. And whereas. The State of South Carolina, in all cases in which grants
of lands have been made by the State directly by and under Acts of her General
Assembly unto the United States of America, hath also in such grants ceded
to the United States of America the State's jurisdiction over the lands granted;
therefore,
1907, XXV, 548.
State Jueisdictiox Over Certain Lands in Charleston County Granted
AND Retained. — The jurisdiction, and control of the State of South Carolina
in and over the several above described pieces, parcels and tracts of land and
land covered with water (less and other than the above described 1.826.7 square
feet, more or less, reconveyed by the United States of America to the State of
South Carolina, on the 16th day of April, A. D. 1903, as aforesaid) are hereby
granted and ceded to the United States of America : Provided, That such juris-
diction and control are hereby granted and ceded upon the express condition
that the State of South Carolina retain and shall retain jurisdiction (concurrent
with that of the United States of America hereunder) in and over the said
pieces, parcels and tracts of land and land covered with water (less and other
than the said 1,826.7 square feet, more or less) so far as that civil process and
writs in all cases not affecting the real and personal property of the United
States of America, and any and all criminal or other process and writs law-
fully issued in the name and under the authority of the State of South Carolina
against any person or persons charged with crimes, felonies, or misdemeanors,
committed against the peace and dignity of the State within and without the
limits of the said pieces, parcels and tracts of land and land covered with water
(less and other than the said 1,826.7 square feet, more or less), and not in-
compatible with the cession, may be executed at any and all times within the
limits of the said pieces, parcels and tracts of land and land covered with
water (less and other than the said 1,826.7 square feet, more or less) in the
same manner, and may as if no jurisdiction had been hereby granted and
ceded.
The said pieces, parcels and tracts of land and land covered with water (less
and other than the said 1,826.7 square feet, more or less) so long as the same
shall be and remain the property of the United States of America, and shall
be used for the purposes for which they have been heretofore granted and
conveyed as aforesaid, shall be and continue wholly exempt and exonerated from
and of any and all taxes and assessments and other charges whatsoever which
might otherwise be imposed by and under the authority of the State of South
Carolina.
1907, XXV, 548.
§ 5(52) CmL Code 720
(52) Consent Given to United States to Acquire Lands. — The consent
of the State of South Carolina is hereby given, in accordance with the seven-
teenth clause, eighth Section of the first Article of the Constitution of the
United States, to the acquisition by the United States, by purchase, condemna-
tion, or otherwise, of any land in this State required for sites for custom houses,
court houses, postoffices, arsenals, or other public buildings whatever, or for
any other purposes of the government.
Exclusive Jurisdiction Over Land Acquired Ceded to United States. — Ex-
clusive jurisdiction in and over any land so acquired by the United States
shall be, and the same is hereby, ceded to the United States for all purposes
except the service upon such sites of all civil and criminal process of the
courts of this State ; but the jurisdiction so ceded shall continue no longer than
the said United States shall own such lands.
Jurisdiction Not to Vest Until Title Acquired. — The jurisdiction ceded
shall not vest until the United States shall have acquired the title to said lands
by purchase, condemnation or otherwise ; and so long as the said land shall
remain the property of the United States, when acquired as aforesaid, and no
longer, the same shall be and continue exempt and exonerated from all State,
county and municipal taxation, assessment or other charges which may be
levied or imposed under the authority of this State.
1908, XXV, 1127.
(53) Lands in Town of Moultrieville^ Charleston County. — The right
title and interest of this State to and in, and the jurisdiction of this State over,
the following described lands, situated in the town of Moultrieville, on Sullivan 's
Island, in the County of Charleston, in this State, are hereby granted and
ceded to the United States of America for the enlargement of the military
reservations on said island, to wit : All those pieces or parcels or tract of land,
lying, being in the said town of Moultrieville, shown on a plan of Moultrie-
ville compiled from official maps and surveys by H. S. Lambole, Civil Engineer,
in April, 1902, and recorded July 15, 1902, at page 189 of Plat Book D, in
the office of the Register of Mesne Conveyances for the said County of Charles-
ton, comprising all the land lying to the westward of the United States Govern-
ment Reservations at old Fort Moultrie, and contained between these reserva-
tions on the east and the town lots Numbers 73, 74 and 77 on the west, em-
bracing lots Numbers 78, 79 and 80, the Town Hall lot, portions of West Fort
Street, Main Street and Middle Street, and marsh lands to the north of lot
78, more particularly described as follows : Beginning at low-water mark in
the cove on the north side of Sullivan 's Island at the northwest corner of United
States Government Reservation and extending approximately south 21 degrees,
35 minutes, west 1,170 feet, following the west line of said United States
Government Reservation to the western corner of the same, to the north of
Middle Street; thence approximately south 52 degrees, 15 minutes, west 65
feet to the corner stone at the northwest corner of the old Fort Moultrie Reserva-
tion; thence following the boundaries of this reservation approximately south
17 degrees, west 126 feet to a corner stone, approximately north 75 degrees,
west 82.4 feet to a corner stone, and approximately south 15 degrees, 30 minutes,
west 580 feet to low-water line on the south or ocean side of Sullivan 's Island ;
thence westward along the low-water line approximately 100 feet to the exten-
sion of the west line of West Fort Street; thence along the west line of said
West Fort Street approximately north 12 degrees, 30 minutes, east 695 feet
to the southeast corner of Lot 74; thence approximately south 77 degrees, 30
721 Civil Code § 5(54)
minutes, east 80.8 feet along Middle Street to the eastern corner of the public
square; thence approximately north 6 degrees, east 90 feet to the southeast
corner of Lot No. 73 on West Fort Street, thence along the west side of West
Fort Street and its extension northward approximately north 12 degrees, 30
minutes, east 1,030 feet to low-water mark on the cove or north side of
Sullivan's Island; thence along low-water mark eastward to the original point
of beginning: Provided, That the portions of the streets and avenues within
the tract herein ceded shall be forever kept open as public streets; and this
cession shall in no way interfere with the private rights of any franchise here-
tofore legally granted, with reference to Middle Street and Central Avenue :
And provided, further^ That there is hereby reserved to this State a concurrent
jurisdiction for the execution upon or within said lands of all process, civil
and criminal, lawfully issued by the courts of this State, and not incompatible
with this cession.
Condition of Grant. — The grant hereinbefore made is upon condition that
it shall not be effectual as to any portion of the premises embraced in the fore-
going description, in or to which any person or persons have now any right,
title or interest, or upon which any person or persons now own or have any
buildings, structures or improvements, until the United States of America shall
have compensated such person or persons for such right, title and interest, and
for such buildings, structures and improvements, and shall have acquired the
right, title and interest of such person or persons thereto or therein.
1908, XXV, 1130 ; 1909, XXVI, 180.
Certain Streets Also Ceded. — The streets and avenues between the east
and west lines of the original reservations of Fort Lloultrie, as said reservation
existed on January 1, 1894, are hereby granted and ceded to the United States
of America, subject to the same provisos and conditions as are contained in
this subdivision.
Method of Condemnation. — In case of the failure of the United States of
America, and any person interested as aforesaid, or owner as aforesaid, to
agree upon the proper compensation to be paid, as above provided, the United
States of America be, and hereby is, authorized to have the same determined
by the verdict of a jury, upon application by petition to the Court of Com-
mon Pleas of Charleston County, which court shall have exclusive jurisdiction
of the same, and which petition shall be served as by law a summons in a civil
action in said court is required to be served ; and the said cause shall be heard,
without delay, at a term of said court, and under the direction of the presiding
Judge thereof, and such determination shall be final and without appeal; and
upon the amount so found being paid, with all costs of the proceedings (if
any) , the right, title and interest of such person or owner thereto and therein
shall vest in the United States of America.
1909, XXVI, 180.
(54) Lands in Moultrievtlle^ Sullivan's Island, Charleston County. — ■
The right, title and interest of this State to, and the jurisdiction of this
State over, those parts or portions of the following described tract or parcel of
land, and the land covered with water, situated in the town of Moultrieville,
on Sullivan 's' Island, in the County of Charleston, in this State, not heretofore
granted to the United States, be, and the same are hereby, granted and
ceded to the United States of America, as sites for the location, construction
and prosecution of works of fortifications and coast defenses, and uses of the
§ 5(54) CmL Code 722
garrison, and for the enlargement of the military reservation on said island, and
generally for any military purposes whatsoever, to wit : All that tract and
parcel of land, and land covered with water, bounded as follows : Beginning
at a point on the prolongation or extension, in a northerly direction of the
westerly line of Petigru Street, as laid down on the plan of the said town of
Moultrieville, made by H. S. Lambole in 1902, on the back beach, and one
hundred yards beyond high- water line ; thence in an easterly direction follow-
ing the meanderings or indentations of a line one hundred yards beyond said
high- water line to the intersection of the prolongation or extension in a northerly
direction of the western line of Frost Street; thence in a southerly direction
along said prolongation or extension of the said westerly line of Frost Street,
along said westerly line of Frost Street, and along the prolongation or extension
in a southerly direction of said westerly line of Frost Street to a point one
hundred yards below low- water line in the sea; thence in a westerly direction
following the meanderings or indentations of a line in the sea one hundred
yards beyond low-water line to its intersection with the prolongation or exten-
sion, in a southerly direction, of the western side of Petigru Street; thence in
a northerly direction along said prolongation or extension of the western side
of Petigru Street, and along said western side of Petigru Street in a northerly
direction and along the prolongation or extension, in a northerly direction of
the western line of said Petigru Street, to the place of beginning: Provided,
That the portion of Central Avenue and East Middle Street herein ceded shall
be forever kept open as public streets ; and this cession shall in no way interfere
with any private rights, or any franchises heretofore legally granted with
reference to said Central Avenue and East Middle Street : And provided, further,
That this State reserves the right to authorize the laying and maintaining of
tracts for railroad or traction purposes on and across the portions of Central
Avenue and East Middle Street ceded, or on lands contiguous thereto, and
lying within fifteen feet of the same. Also, all that piece, parcel or tract of land
and the wharf or wharves thereon, being situate on the extreme western end of
said Sullivan's Island, formerly owned by the Charleston Consolidated Railway,
Gas & Electric Company, and now the property of the Charleston Isle of Palms
Traction Company, being wharf sites One (1), Two (2), and Four (4), and
also the lot of wharf site number Three (3), between wharf sites Two and
Four aforesaid, as per plat made by Louis Y, Dawson, Engineer, November 29,
1912, being traced from a plat of Sullivan's Island by William Hume, dated
July, 1871, and such other property in the neighborhood thereof and continguous
thereto as may be needed by the United States Government for the purposes as
hereinabove set forth : Provided, That there is hereby reserved to this State a
concurrent jurisdiction for the execution within said lands of all process, civil
or criminal, lawfully issued by the courts of this State, and not incompatible
with this cession : Provided, further, And the said grant is made subject to
the following reservations and exceptions, to wit: That such portion of the
front beach of said Sullivan's Island included within the limits of said grant,
as lies below a line drawn along said beach twenty (20) feet above high-water
mark, and parallel thereto, shall be always open to the public as a footway and
driveway, so that the public shall have the free and unobstructed right of
passage by foot and carriage upon, over and across the same, subject to the
right of the United States Government to close and exclusively occupy the same,
so far as the reservations in this proviso are concerned, at the following times
and under the following circumstances, to wit: 1. During hours of actual
target practice in, over and upon the said portion of the said premises (during
723 CiYiL Code § 5(55)
which time of closure, due and proper notice of the same shall he given to
the public). 2. During hours of actual military drill in, over and upon the
said portion of the said premises, and 3. During time of war,
2. Compensation Required Where Private Property Desired. — The grant
hereinbefore made is upon condition that the said grant shall not be effectual
as to any portion of the premises embraced in the foregoing description in
which any person or persons have now any right, title, or interest, or upon which
any person or persons now own, or have any structures or improvements, until
the United States of America shall have compensated such person or persons
for such right, title and interest, and for such building, structures and improve-
ments, and acquired the title of such person or persons thereto.
3. How Compensation Determined. — In case of the failure of the United
States of America and any person interested as aforesaid or owner as aforesaid to
agree upon the proper compensation to be paid, as above provided, the United
States of America is authorized to have the same determined by the verdict of
a jury, upon application by petition to the Court of Common Pleas of Charles-
tion County, which court shall have exclusive jurisdiction of the same, and
which petition shall be served as by law a summons in a civil action in said
court is required to be served, and the said cause shall be heard without delay
at a term of said court and under the direction of the presiding Judge thereof,
and such determination shall be final and without appeal ; and upon the amount
so found being paid, with all costs of the proceedings, if any, the right and
title of the parties shall vest in the United States of America.
4. Streets Vacated.- — Be it further enacted, That all streets, roads, rights
of way and highways within said tracts or parcels of land are vacated and
discontinued from the time the said grant becomes effectual by the United
States Government acquiring the property aforesaid as herein provided, saving
such as are expressly expected or reserved in this Act.
1916, XXIX, 782.
(55) Certain Lands on Sullivan's Island, in Charleston County, Ceded
to the United States — Concurrent Jurisdiction and Rights of Occupants
Reserved — Condemnation— Certain "Ways Reserved. — Be it enacted by the
General Assembly of the State of South Carolina: That the right, title and
interest of this State in and to, and the jurisdiction and control of this State
over the following described tract or parcel of land situated in the town of
Moultrieville, on Sullivan's Island, in the County of Charleston, in this State,
be, and the same hereby is, granted and ceded to the United States of America
for the purpose of affording a clear field of view from the fire control stations
pertaining to the defenses at Fort Moultrie, and for such other purposes as
shall render its use needful or desirable in connection with the works of
fortification and coast defenses at Fort Moultrie established by the United
States upon Sullivan's Island, to wit: All that tract or parcel of land bounded
as follows : Beginning at the southeast corner of the main United States Govern-
ment Reservation on Sullivan's Island, South Carolina, said point being located
on the extension of the west line of Petigru Street in the town of Moultrieville,
Sullivan's Island, South Carolina, one hundred yards to seaward from low
water line in the Atlantic Ocean (wherever such low water line may now or
hereafter be) thence northerly along the easterly boundary of said United
States Government Reservations (said boundary line being the west line of
said Petigru Street) to a point in the line with the southerly boundary of lots
§5(55) Civil Code 724
M, N, 0, and P, as shown on the Lamble map, recorded in the office of the
Register of Mesne Conveyances July 15, 1902, in Plat Book "D" ; thence easterly
along said southerly boundary of said lots M, N, 0, and P, to the east side of
Patrick Street, a distance of 500 feet, more or less ; thence southerly along the
west boundary of lot Q, shown on said Lambole map, a distance of 150 ft., more
or less; thence easterly along the southerly boundary of lots Q, E,, S, and T,
shown on above mentioned Lamble map, crossing "Wharf Street, to the United
States Government Reservation, known as Thomson Reservation, a distance of
490 feet, more or less; thence southerly along the boundary of said Thomson
Reservation to a point one hundred yards to seaward from low water line in
the Atlantic Ocean (wherever such low water line may now and hereafter be) ;
thence westerly along a line in the Atlantic Ocean at all points one hundred
yards to seaward from low water line (wherever such low water line may now
and hereafter be) to a point of beginning; now containing in all, above low
water line, eleven acres, more or less : Provided, That there is hereby reserved
to this State a concurrent jurisdiction for the execution within said land of
all process, civil or criminal, lawfully issued by the Courts of the State and
not incompatible with this cession. The grant hereinbefore made is upon con-
dition that the said grant shall not be effectual as to any portion of premises
embraced in the foregoing description in which any person or persons have
now any right, title or interest, or upon which any person or persons now own
or have any structures or improvements, until the United States of America
shall have compensated such person or persons for such right, title and interest,
and for such buildings, structures and improvements, and acquired the title
of such person or persons thereto. In case of the failure of the United States
of America and any persons interested as aforesaid, or owner as aforesaid, to
agree upon the proper compensation to be paid as above provided, the United
States of America is authorized to have the same determined by the verdict of
a jury, upon application by petition to the Court of Common Pleas for Charles-
ton County, which shall have exclusive jurisdiction of the same, and which
shall be served as by law a summons in civil action in said Court is required
to be served, and the same be heard without delay at a term of said Court,
and under the direction of the presiding Judge thereof, and such determination
shall be final and without appeal, and upon the amount so found being paid,
with all costs of the proceedings, if any, the right and title of the parties shall
vest in the United States of America: Provided, further^ And the said grant
is made subject to the following reservation and exception, to wit: That such
portion of the front beach of said Sullivan's Island included within the limits
of said grant, as lies below a line drawn along said beach twenty (20) feet
above high water mark and parallel thereto, shall be always open to the public
as a footway and driveway, so that the public shall have the free and unob-
structed right of passage by foot and carriage upon, over and across the same,
subject to the right of the said United States Go-v^rnment to close and exclusively
occupy the same, so far as the reservations in this proviso are concerned at
the following times and under the following circumstances, to wit :
1. During the hours of actual target practice in, over and upon the said
portion of the said premises (during which time of closure due and proper
notice of the same shall be given to the public).
2. When deemed necessary during time of war : Provided, further^ That
all streets and avenues now marked and indicated on the said Plat of Lamble,
and the extensions thereof, on and over the ceded territory, be forever kept
725 Civil Code § 5(56)
open and "unobstructed as highways for the passage of the public to and from
the beach and other portions of Sullivan's Island, and more particulary the
extension of Atlantic Street from lot "Q" westward to the main Government
Reservation and the extension of Bayonne Avenue eastward from the extension
of Patrick Street to the extension of Wharf Street, and thence by a line
parallel with the north line of the proposed ceded territory to the west line of
said Thomson Reservation.
1921, XXXII, 181.
(56) Mabsh Land in Beaufort County Ceded to United States. — There
is hereby granted to the United States of America a strip of Marsh Land not
exceeding seven hundred feet in width, lying and being in Beaufort County
between the tidal streams known as Ramshorn Creek and Cooper River, and
being more particularly described as follows: Beginning at a point 'A' near
the North Bank of Ramshorn Creek, said point being a permanent triangula-
tion station the location of same being recorded in the United States Engineer
Office, Savannah, Ga. ; thence 800 feet N. 47 00' E. (true) to a point 'B' near
the South bank of Cooper River, said point being a permanent triangulation
station; thence N. 47 00' E. (true) to a point 'C, said point being at the
low water line in Cooper River; thence following the low water line in Cooper
River to a point 'T>' ; thence approximately 2300 feet S. 47 00' W., (true) to
a point 'E', said point being a permanent triangulation station, (the line from
point 'D' to point 'E' being parallel 700 feet from the line between point 'A' and
a point 'B'; thence approximately 385 feet west to a point 'F', said point being
at the low water line in Ramshorn Creek; thence following the low water line
in Ramshorn Creek to a point 'G'; thence N. 47 00' E. to point of beginning:
Provided, That this grant is made in order to facilitate the improvement of
inland navigation, and the United States may dredge, cut, fill in, occupy, and
use the said strip of marsh land in any way that may be necessary to execute
any project for said improvement which the War Department, or Congress,
may have heretofore adopted, or may hereafter adopt, and for no other purpose.
1925, XXXIV, 96.
(57) Land in Beaufort County Ceded to United States for Military
Purposes. — The following described lands situated in Beaufort County, State
of South Carolina are hereby granted and ceded to the United States of
America for military purposes in providing for a road to and from the United
States Training Station, to wit: A strip of land two hundred (200) feet
wide, starting at a point on the north bank of Archers Creek, north sixty-four
degrees, twenty-nine minutes west, ^six thousand five hundred and sixty-three
feet from monument numbered 31 at the marine barracks, Parris Island, South
Carolina, thence north, thirteen degrees, forty minutes west, four thousand
six hundred and five feet to a point at the mean high water line near Jericho
Point ; thence north, eighty-seven degrees thirty-nine minutes east, two hun-
dred and four feet to a point also at the mean high water line near Jericho Point ;
thence south thirteen degrees and forty minutes east, four thousand five hun-
dred and sixty-five feet to a point on the north bank of Archers Creek; thence
south seventy-six degrees and twenty minutes west, two hundred feet to the
point of beginning: Provided, however, That the conveyance of the tract of
land herein described to the United States of America is made upon the express
condition and limitation that said property shall be used only for military
purposes; and when the same shall cease to be actually used for military
§ 5(58) Civil Code 726
purposes, the title and right of possession shall immediately revert to the
State of South Carolina, without notice, demand or action brought.
The grant hereinbefore made is upon condition that it shall not be effectual
as to any portion of the premises embraced in the foregoing description, in
or to which any person or persons have now any right, title or interest, or
upon which any person or persons now own or have buildings, structures or
improvements, until the United States of America shall have compensated
such person or persons for such right, title and interest, and for such buildings,
structures and improvements, and shall have acquired the right, title and
interest of such person or persons thereto or therein. In case of the failure
of the United States of America, and any person interested as aforesaid, or
owner as aforesaid, to agree upon proper compensation to be paid, as above
provided the United States of America is authorized to have the same deter-
mined by the verdict of a jury upon application by petition to the Court of
Common Pleas of Beaufort County, which Court shall have exclusive juris-
diction of the same, and which petition shall be served as by law a summons
in a civil action in said Court is to be served: and the said cause shall be
heard without delay, at a term of Court, and under the direction of the
presiding Judge thereof, and such determination shall be final and without
appeal; and upon the amount so found being paid, with all costs of the pro-
ceedings (if any), the right, title and interest of such person or owner thereto
and therein shall vest in the United States of Amercia.
1929, XXXVI, 722.
(58) Lands in Chaeleston County Ceded to United States — Eights Ee-
SERVED. — Subject to the rights of the State Board of Fisheries or its successors
to lease and subject to the rights of the people of the State to gather oysters
and other shellfish on any of the lands hereinafter described, pursuant to au-
thority granted under the Act of the General Assembly of the State of South
Carolina, known as Act No. 623 of the Acts of 1924, and the Act of the General
Assembly of the State of South Carolina, known as No. 647 of the Acts of
1928, and all Acts amendatory thereof, there is hereby granted to the United
States of America all of the marsh lands, sand banks, shores, edges and
lands uncovered by water at low tide, which are included within the outside
boundaries of the premises hereinafter described, or which are contiguous and
adjacent to said boundaries, to wit :
All that plantation or tract of land containing a body of marsh land, in
all seven thousand five hundred and sixty-eight (7,568) acres, situate in and
around Bull Bay, in the County of Charleston, State aforesaid, embracing those
islands known as Wliite Banks, being the premises granted to Eichard T. J\Ior-
rison, 1st September, 1860, by grants recorded in Book Q, No. 6, pages 218
and 219 in the office of the Secretary of State for the State aforesaid, plats
of which tracts are also recorded in Volume 57, page 429, and page 430, in the
office of the Secretary of State aforesaid, also
All those fifteen (15) islands, together containing sixteen thousand nine
hundred and ninety-two (16,992) acres situate near Bull Bay in Charleston
County, which islands as a group bound east on the Atlantic Ocean, to the west
partly on Bull Bay, to the northward on creeks and marshes, names unknoviTi,
and to the southward on Eaccoon Keys, being the islands granted to John Bow-
man, 1st August, 1791, by grant recorded in Grant Book No. 5, page 205, in
the office of the Secretary of State aforesaid, and subsequentlj^ conveyed to
H. P. Jackson by deed recorded in Book Y-20, page 216, in the E. M. C. Office
727 Civil Code § 5(58)
for Charleston County aforesaid, a plat of which islands is recorded in Plat
Book 1, page 205, in the office of the Secretary of State aforesaid; also in Plat
Book B, page 136, in the R. M. C. Office aforesaid, also
All that tract of land, marsh and sand bank, known as the Casinas, containing
three hundred and sixty (360) acres, more or less, near Cape Romain in Charles-
ton County, aforesaid, being the tract granted to John Lee, William Lee, and
Charles E. Lee, 3rd, August, 1840, by grant recorded in Grant Book 0, No. 6,
page 485, in the office of the Secretary of State aforesaid, and subsequently con-
veyed to Henry P. Jackson, by deed recorded in Book Y-20, page 214, in the
R. M. C. Office aforesaid, a plat of which tract is recorded in Volume 42, page
68, in the office of the Secretary of State aforesaid, and in Book B, page 133,
in the R. M. C. Office aforesaid, also
All that tract of land known as Cape Romain and Bird Bank containing nine
hundred and seventy (970) acres, situated in Charleston County aforesaid,
being the premises granted to John Lee, William Lee, and Charles E. Lee by
Grant recorded in Grant Book 0, No. 6, page 486, in the office of the Secretary
of State aforesaid and subsequently conveyed to H. P. Jackson by deed recorded
in Book Y-20, page 215, in the R. M. C. Office aforesaid, a plat of islands as
recorded in Plat Book B, page 131, in the R. M. C. Office for Charleston County
aforesaid, also
All that tract of land containing five thousand, five hundred and sixty
(5,560) acres on an island known as Big and Little Raccoon Keys, situate in
Charleston County, which islands bound eastward on Cape Romain Inlet, south-
ward on the Atlantic Ocean, and westward on Bull Bay, being the island
granted to John Vinyard, 7th, October, 1816, by Grant recorded in Volume 61,
page 86, in the office of the Secretary of State aforesaid, and subsequently con-
veyed to H. P. Jackson by deed recorded in Book Y-20, page 213, in the R. M. C.
Office aforesaid, also
All that tract of land and marsh land containing one thousand and forty
(1,040) acres, more or less, situate in Christ Church Parish in Charleston
County aforesaid, bounded on the north and northeast by Palmetto Creek, to the
north and northwest by lands late of the estate of Whitesides, C. B. Northrop,
Hodge and Kelly, south and southwest by lands late of Moses Whitesides, Esq.,
south and southeast by a Creek known as No Man's Friend Creek, being the
tract granted to C. B. Northrop, 2nd, July 1855, by Grant recorded in Book Q,
No. 6, page 67, in the office of the Secretary of State aforesaid and subsequently
conveyed to H. P. Jackson by deed recorded in Book Y-20, page 217, in the
R. M. C. Office aforesaid, a plat of which tract is recorded in State record,
Volume 43, page 270, and also in Book B, page 132, in the R. M. C. Office
aforesaid.
Jurisdiction — Migratory Bird Refuge to Be Established. — Subject to the
rights of the State Board of Fisheries as provided herein the United States
shall have exclusive jurisdiction on the lands herein granted for the purpose of
carrying out the provisions of the Act of Congress approved February 18, 1929,
known as the "Migratory Bird Conservation Act" and all Acts hereafter
amendatory thereof, and for the purpose of the preservation and conservation
of all migratory birds which are or hereafter may be under the jurisdiction of
the United States of America: Provided^ That nothing contained herein shall
be construed to exclude or prevent any process. Civil or Criminal, issuing from
the Courts of this State from being served or executed within the limits of said
grant: Provided, further, That the lands herein granted shall revert to the
§ 6 Civil Code 728
State of South Carolina in the event the United States of America does not
within five (5) years from the date of this grant establish a migratory bird
refuge as contemplated by the Act of Congress of the United States, approved
February 18, 1929, known as the "Migratory Bird Conservation Act," and all
Acts hereafter enacted amendatory thereof, on the said granted lands; and,
Provided, further, That the said granted lands shall revert to the State of South
Carolina in the event the United States of America shall establish a migratory
bird refuge on the said granted lands, and later cease to use the said granted
lands for the purpose of a migratory bird refuge.
1930, XXXVI, 1303.
(59) All of the land lying below high water mark in the City of George-
town at the foot of King Street on the Sampit River adjacent to certain lands
to be conveyed by the City of Georgetown to the United States Government,
or any Department thereof, is hereby ceded to the United States Government,
or any Department thereof : Provided^ That the lands herein ceded the United
States revert to the State of South Carolina when ceased to be used by the
United States : Provided, further, That there is hereby reserved to this State
the concurrent jurisdiction for the execution within said premises of all pro-
cesses, Civil and Criminal, lawfully issued by the Courts of this State and not
incompatible with this cession.
Civ. C. '22 § 4 ; 1930, XXXVI, 1394.
§ 6. Land May Be Purchased by United States for Arsenals and Maga-
zines. — The United States, or such person or persons as may be by them au-
thorized, shall have a right to purchase, in any part of this State that may be
thought most eligible, the fee simple of any quantity of land, not exceeding
two thousand acres, for the purpose of erecting arsenals and magazines thereon.
Civ. C. '22, § 5 ; Civ. C. '12, § 5 ; Civ. C. '02, § 4 ; G. S. 4 ; R. S. 4 ; 1795, V, 260, § 1.
§ 7. If Parties Cannot Agree, Land to Be Valued. — If the person or persons
whose land may be chosen for the above mentioned purpose, should not be
disposed to sell the same, or if the persons appointed to make the purchase
should not be able to agree upon terms with such owner or owners of the said
land, the same shall be valued, upon oath, by a majority of persons to be
appointed by the Court of Common Pleas of the county where such land is
situated for that purpose; and the land shall be vested in the United States,
upon their paying the amount of such valuation to the owner or owners of
such lands.
Civ. C. '22, § 6 ; Civ. C. '12, § 6 ; Civ. C. '02, § 5 ; R. S. 5 ; 1795, V. 260, § 2.
§ 8. Concurrent Jurisdiction Retained by the State. — The said land, when
purchased, and every person and officer residing or employed thereon, whether
in the service of the United States or not, shall be subject and liable to the
Government of this State, and the jurisdiction, laws, and authority thereof;
that the United States shall exercise no more authority or power, within the
limits of the said land, than they might have done before acquiring the same,
or than may be necessary for the building, repairing, or internal government
of the arsenals and magazines thereon to be erected, and the regulation and
the management of the same, and of the officers and persons by them to be
employed in or about the same : Provided, always. That the said land shall
forever be exempt from any taxes to be paid to this State.
Civ. C. '22, § 7 ; Civ. C. '12, § 7 ; Civ. C. '02, § 6 ; G. S. 6 ; 1795, V. 260, § 3.
729 Civil Code § 9
§ 9. Land for Public Uses of United States. — ^Whenever it shall be made
to appear to any one of the Circuit Courts of this State, upon the application
of any authorized agent of the United States, that the said United States are
desirous of purchasing any tract of land, and the right of way thereto, within
the limits of this State, for the public uses of the said United States, and that
the owner or owners of said lands are unknown, non-residents or minors, or
from any other cause are incapable of making a perfect title to said lands; or
in case the said owners, being residents and capable of conveying, shall, from
disagreements in price, or any other cause whatever, refuse to convey the said
lands to the United States, the presiding Judge of the said Court shall order
notice of said application to be published in some newspaper nearest to where
the said lands lie, also in one newspaper published in the City of Columbia,
once in each week for the space of three weeks, which notice shall contain a
general description of the said lands, together with the names of the owners
or supposed owners, and shall require all persons interested in the said lands
to come forward, on a day to be specified in said notice, and file their objec-
tions, if any they should have, to the proposed purchase; and at the time
specified in said notice the said Court shall empanel a jury in the manner now
provided by law, to assess the value of the said lands at their fair market value,
and all damages sustained by the owner of the lands so appropriated by reason
of such appropriation, which amount, when so assessed, together with the entire
cost of said proceedings, shall be paid into the county treasury of said county
in which said proceedings are held; and thereupon the Sheriff of the said
county, upon the production of the certificate of the Treasurer of said county
that the said amount has been paid, shall execute to the United States, and
deliver to their authorized agent, a deed of the said lands, reciting the proceed-
ings in said cause, which said deed shall convey to the said United States a
good and absolute title to the said lands against all persons whomsoever. The
money so paid into the county treasury shall there remain until ordered to be
paid out by a court of competent jurisdiction. The Judge directing the money
to be paid to a county Treasurer, in accordance with the provisions of this Act,
shall require of such Treasurer a bond in double the amount of money so
ordered to be paid by him, with two or more sufficient sureties, to be approved
by said Judge. Said bonds shall be payable to the State of South Carolina, for
the use and benefit of such persons, severally, as are entitled to said money.
Said bond shall be executed and approved and filed with the Clerk of said
court before receiving said money. In all cases of publication of notice under
this Section, the court shall require the same proof as in cases of publication of
notice in civil cases.
Civ. C. '22, § 8; Civ. C. 1912, § 8; Civ. C. '02, § 7 ; G. S. 7 ; R. S. 7 ; 1872, XV, 308; 1904,
XXIV, 386 ; 1917, XXX, 41.
§ 10. Submarine Sites for Light Houses and Other Aids of Navigation. —
Whenever the United States desire to acquire title to land belonging to the
State and covered by the navigable waters of the United States, within the
limits thereof, for the site of a light house, beacon, or other aid to navigation,
and application is made by a duly authorized agent of the United States, describ-
ing the site required for one of the purposes aforesaid, then the Governor of
the State is authorized and empowered to convey the title to the United States,
and to cede to the said United States jurisdiction over the same : Provided, No
single tract shall contain more than ten (10) acres, and that the State shall
retain concurrent jurisdiction so far that all process, civil or criminal, issuing
under the authority of the State, may be executed by the proper officers thereof
§ 11 CmL Code 730
upon any person or persons amenable to the same mtMn the limits of land so
ceded, in like manner and to like effect as if this Section had never been enacted.
Any person or persons who shall moor any vessel, scow, boat, or raft, to any
buoy, or beacon, or floating guide, placed by the United States Light House
Board in the navigable waters of this State, or who shall, in any manner, make
fast thereto any vessel, boat, scow, or raft, and any person or persons who
shall wilfully destroy, injure, or remove any such beacon or guide, shall forfeit
and pay a sum not exceeding one hundred dollars, or be imprisoned in the
common jail not exceeding three months. Said forfeitures may be recovered by
an action of tort, complaint, or indictment before any court competent to try
the same; one-half accruing to the informer or complainant, and the other half
to the county in which the trial shall be had.
Civ. C. '22, § 9 ; Civ. C. '12, § 9 ; Civ. C. '02, §8 ; G. S. 8 ; E. S. S ; 1874. XY, 790.
§ 11. Nature, Extent and Accrual of United States Jurisdiction Over
Lands Acquired. — The jurisdiction of the State of South Carolina is hereby
ceded to the United States of America over so much land as is necessary for the
public purposes of the United States: Provided, That the jurisdiction hereby
ceded shall not vest until the United States of America shall have acquired the
title to the lands, by grant or deed, from the owner or owners thereof, and
the evidences thereof shall have been recorded in the office, where, by law, the
title to such land is recorded; and the United States of America are to retain
such jurisdiction so long as such lands shall be used for the purposes afore-
mentioned, and no longer; and such jurisdiction is granted upon the express
condition that the State of South Carolina shall retain a concurrent jurisdiction
with the United States in and over the said lands, so far as that civil process,
in all eases not affecting the real or personal property of the United States, and
such criminal or other process as shall issue under the authority of the State
of South Carolina, against any person or persons charged with crimes or mis-
demeanors committed within or without the limit of the said lands, may be
executed therein, in the same way and manner as if no jurisdiction had been
thereby ceded.
Civ. C. '22, § 10 ; Civ. C. '12, § 10 ; Civ. C. '02, § 9 ; G. S. 9 ; R. S. 9 ; 1871, XIV. .535, § 1.
§ 12. Lands Exempt from State Taxation. — All lands and tenements which
may be granted, as aforesaid, to the United States, shall be and continue, so
long as the same shall be used for the purposes in the last Section mentioned,
exonerated and discharged from all taxes, assessments, and other charges which
may be imposed under the authority of the State of South Carolina.
Civ. C. '22, § 11 ; Civ. C. '12, § 11 ; Civ. C. '02. § 10; G. S. 10 ; R. S. 10 ; 1871, XIV. 536, § 2.
§ 13. Acquisition of Land by United States for National Forest Reserve. —
The consent of the State of South Carolina be, and is hereby, given to the ac-
quisition by the United States, by purchase or gift, or by condemnation accord-
ing to law, of such forest lands or such other property as it may acquire by
purchase, or deed, or otherwise, in this State, as, in the opinion of the Federal
Government, may be needed for the establishment of such national forest reserve
in that region: Provided, That the State shall retain a concurrent jurisdiction
with the United States in and over such lands so far that ci%ul process in all
cases, and such criminal process as may issue under the authority of the State
against any person charged with the commission of any crime without or within
said jurisdiction, may be executed thereon in like manner as if this Act had not
been passed. Power is hereby conferred upon Congress to pass such laws as
731 Civil Code § 14
it may deem necessary to the acquisition, as hereinbefore provided for incorpora-
tion in said national forest reserve, such forest-covered lands lying in the State
as, in the opinion of the Federal Government, may be needed for this purpose :
Provided, "That unless the consent of the owner of said land had and obtained
then," nothing herein contained shall be construed as giving the right to
condemn any building, dv^elling house or cultivated or pasture land. Power is
hereby conferred upon Congress to pass such laws, and to make or provide for
the making, of such rules and regulations of both civil and criminal nature, and
provide punishment for violation thereof, as, in its judgment, may be necessary
for the management, control and protection of such lands as may be from time
to time acquired hy the United States under the provisions of this Act.
Civ. C. '22, § 12 ; Civ. C. 1912, § 12 ; Civ. C. '02, § 11 ; XXIII, 609 ; Ex. Sess. 1914, XXIX,
1 ; 1915, XXIX, 63.
§ 14. Assent of This State Given to Act of Congress. — The assent of this
State is hereby given to the purposes and provisions of an Act of Congress
entitled "An Act to provide for an increased annual appropriation for agri-
cultural experiment stations and regulating the expenditure thereof," approved
March 16, 1906.
Civ. C. '22, § 13 ; Civ. C. '12, § 13 ; 1909, XXVI, 122.
CHAPTER 2
The General Assembly
Article 1, General Provisions, § 15.
Article 2. Claims Against the State, § 34.
Article 3. Introduction of Measures for Private Purposes, § 37.
Article 4. General Provisions Relating to Legislative Enactments, § 42.
ARTICLE 1
General Provisions
15. Apportionment of Representatives. 24—5. Officers and Attaches.
16. Oath. 26. Clerks to be Furnished with List of
17. Compensation of Members. Appointments.
18-19. Statouery and Postage. 27-30. Pay Certificates for Members.
20-1. Officers and Employees. 31. Sergeant-at-Arms.
22. Clerks and Attaches. 32. Ex Officio Members of Boards hold over
23. Assistance of Solicitors in Preparation after Election.
of Acts. 33. List of Officers Elected to be Filed.
§ 15. Apportionment of Representatives. — Until the next apportionment
the representatives of the several Counties in the House of Representatives
shall be as follows : Abbeville, two ; Aiken, three ; Allendale, one ; Anderson,
six ; Bamberg, one ; Barnwell, two ; Beaufort, two ; Berkeley, two ; Calhoun, one ;
Charleston, eight; Cherokee, two; Chester, two; Chesterfield, two; Clarendon,
three ; Colleton, two ; Darlington, three ; Dillon, two ; Dorchester, one ; Edgefield,
two; Fairfield, two; Florence, four; Georgetown, two; Greenville, six; Green-
wood, three ; Hampton, one ; Horry, two ; Jasper, one ; Kershaw, two ; Lancaster,
two; Laurens, three; Lee, two; Lexington, three; McCormick, one; Marion, two;
Marlboro, two; Newberry, three; Oconee, two; Orangeburg, five; Pickens, two;
Richland, six; Saluda, two; Spartanburg, seven; Sumter, three; Union, two;
Williamsburg, three; York four.
§ 16 CrviL Code 732
When Act Takes Effect. — Representatives to the House of Representatives
shall be elected from the several counties of the State, in accordance with the
provision of this Section at the general election to be held on Tuesday after
the first Monday in November of the year 1902, and every second year there-
after, in such manner and at such places as are now provided by law, or as
the General Assembly may prescribe.
Civ. C. '22, § 14 ; Civ C. '12, § 14 ; Civ. C. 1902, § 12 ; G. S. 11 ; R. S. 11 ; 1901, XXIII,
611; 1902, XXIII, 1197; 1908, XXV, 1283; 1910, XXVI, 867; 1911, XXVI, 68; 1912, XXVII,
827 ; 1916, XXIX, 717 ; 1918, XXX, 881 ; 1919, XXXI, 5 ; 1922, XXXII, 922.
§ 16. Oath to Be taken by Members. — All members elected to the General
Assembly shall take the oath prescribed in Article III, Section 26, of the Con-
stitution of the State, before entering upon the duties of their office.
Civ. C. '22, § 15 ; Civ. C. '12, § 15 ; Civ. C. '02, § 13 ; G. S. 12 ; R. S. 12 ; 1880, XVII, 502.
§ 17. Compensation of Members. — Members of the General Assembly shall
receive as compensation for their services the sum of four hundred dollars for
each session and mileage at the rate of five cents per mile for the actual distance
traveled in the most direct route going to and returning from the place where
the session of the General Assembly shall be held; and the Speaker of the
House of Representatives shall receive a salary of three hundred and fifty dollars
per session, in addition to his compensation as a member.
Civ. C. '22, § 16 ; Civ. C. '12, § 16 ; Civ. C. '02, § 14 ; G. S. 13 ; R. S. 13 ; XVI, 246 ; 1893,
XXI, 417 ; 1908, XXV, 1079 ; 1920, XXXI, 875.
§ 18. Stationery and Postage of Members. — The Clerk of the Senate shall^
on the first day of each session, draw a pay certificate of five dollars in favor of
each Senator, and the Clerk of the House of Representatives shall likewise, on
the first day of each session, draw a pay certificate of five dollars in favor of
each member of the House of Representatives, which shall be given in lieu of
all stationery and postage to be used by such Senator or Representative in his
official capacity during each session, and to be in addition to his per diem and
mileage.
Civ. C. '22, § 17 ; Civ. C. '12, § 17 ; Civ. C. '02, § 15 ; G. S. 14 ; R. S. 14 ; 1893, XXI, 184.
§ 19. Stationery for Each House. — The Clerks of the Senate and of the
House of Representatives shall each furnish for their House, respectively, for
their use and for the use of their several Committees, such stationery as may be
necessary for each session; the amount so to be furnished for the Senate not
to exceed one hundred dollars, and that so furnished for the House of Represen-
tatives not to exceed one hundred and fifty dollars.
Civ. C. '22, § 18; Civ. C '12, § 18; Civ. C. '02, § 16; G. S. 15; R. S. 15; 1893, XXI, 234.
§ 20. Officers Elected by Each House and Compensation of Same. — The
Senate and House of Representatives, immediately after assembling in the
session following a general election, shall each proceed to the election of a Clerk,
to be known as the Clerk of the Senate and the Clerk of the House of Represen-
tatives, respectively, who shall each receive a salary of eight hundred dollars
per annum.
The Senate and House of Representatives shall also, at the same time, each
for itself, elect a Reading Clerk, who shall each receive a salary of two hundred
and fifty dollars, and a Sergeant-at-Arms, who shall receive a salary of two
hundred dollars : Provided, That in case of an extra session or sessions of the
733 Civil Code § 21
General Assembly, the Sergeant-at-Arms, Clerk, Assistant Clerk and Reading
Clerk shall also receive the same mileage and per diem of a member of the
General Assembly.
The Senate and House of Representatives shall each elect annually, on the
first day of the session, a Chaplain, who shall serve as such officer during the
session, and shall receive a salary of fifty dollars during the session, to be paid
in the same manner as the officers of the respective Houses are paid.
Civ. C. '22, § 20 ; Civ. C. '12, § 20 ; Civ. C. '02, § 18 ; G. S. 17 ; R. S. 17 ; 1877, 294 ; 1890,
XX, 661 ; 1893, XXI, 417, 418.
§ 21. Officers and Employees of Each House. — There shall be appointed
at the commencement of the first session of every term of the General Assembly
for the Senate, by the Clerk of the Senate, the following Clerks and attaches :
An Assistant Clerk; a second Assistant Clerk; a General Desk Clerk; a File
Clerk, a Bill Clerk and a Journal Clerk ; by the presiding officer of the Senate,
a Clerk to the Committee on Judiciary ; a Clerk to the Committee on Finance ;
three doorkeepers; two laborers; one porter; a keeper of the President's room;
two pages; one mail carrier; and no others. In the House, by the Speaker of
the House of Representatives: An Assistant Clerk, a Journal Clerk, one Bill
Clerk, a Clerk to Committee on Ways and Means, a Clerk to Judiciary Com-
mittee; three doorkeepers; four pages; three laborers; one keeper of Speaker's
room ; two porters ; one mail carrier ; and no others.
Civ. C. '22, § 21 ; Civ. C. '12, § 21 ; Civ. C. '02, § 19 ; 1920, XXXI, 766.
§ 22. Certain Appointed Clerks and Attaches Under Control of Serjeant
at Arms — Salaries of. — The Bill Clerk, Doorkeepers, Laborers and Pages
of each House shall be under the control and supervision of the Sergeant-at-
Arms of the House to which he is appointed, and shall obey all reasonable orders
made by him, and the salaries of the appointed Clerks and attaches of the
General Assembly shall be as follows : Assistant Clerks of the Senate and of
the House of Representatives, two hundred and fifty dollars, each; Journal
Clerks, each, four dollars per day during the session of the General Assembly,
and four dollars per day for each day's work after adjournment, not exceeding
twenty days; Bill Clerks, each four dollars per day.
In case of an extra session of the Legislature, the Assistant Clerks shall re-
ceive the same pay as members of the General Assembly.
Civ. C. '22, § 22 ; Civ. C. '12, § 22 ; Civ. C. '02, § 20 ; 1893, XXI, 417, 418.
§ 23. Solicitors to Attend Sessions of and Assist in Preparation of Acts. —
The Circuit Solicitors, or so many of them as are deemed necessary by the
Attorney General, shall attend the sessions of the General Assembly, and shall,
under his direction, assist the Attorney General in drawing and in supervising
the engrossing of all Bills, and in the enrollment of all Acts and Joint Resolu-
tions of each session; shall see that the work is done neatly, promptly and
correctly; and one of the said Solicitors shall certify upon each Act, before it
is ratified, that it is correctly enrolled. The Attorney General shall employ such
clerical assistance in drawing, engrossing and enrolling Bills, Resolutions and
Acts as he may deem necessary: Provided, That only competent stenographers
and typewriters shall be employed for drawing, engrossing and enrolling Bills,
Resolutions and Acts.
Civ. C. '22, § 23 ; Civ. C. '12, § 23 ; Civ. C. '02, § 21 ; G. S. 21 ; R. S. 21 ; XVII, 290 ; 1916,
XXIX, 672.
§ 24. Qualification for Appointment of Officers and Attaches. — No person
holding or exercising the duties of any office in this State, and no person not
§ 25 Civil Code 734
a permanent resident of this State, shall be eligible to election or appointment
to any of the offices or positions provided for in this Chapter.
Civ. 0. '22, § 24 ; Civ. C. '12, § 24 ; Civ. C. '02, § 22 ; G. S. 22 ; R. S. 22 ; XVI, 296.
§ 25. Compensation of Officers and Attaches. — All persons elected or ap-
pointed under the provisions of this Chapter shall receive such compensation as
the General Assembly shall determine ; in no case to exceed the compensation of a
member, except the Clerks of the Senate and of the House of Representatives,
whose annual salary is provided for by law, and except also the Circuit Solicitors.
Civ. C. '22, § 25 ; Civ. C. '12, § 25 ; Civ. C. '02, § 23 ; G. S. 23 ; R. S. 23 ; XVI, 294.
§ 26. Appointments to Be Furnished Clerks. — All officers making any of
the appointments provided for in this Chapter shall forthwith, when each ap-
pointment is made, furnish a correct list thereof to the Clerks of the two
Houses respectively; and a copy of the same, together with a list of the officers
or attaches elected by the two Houses, shall be filed by the said Clerks with
the Treasurer of the State.
Civ. C. '22, § 26 ; Civ. C. '12, § 26 ; Civ. C. '02, § 24 ; G. S. 24 ; R. S. 24 ; XVI, 294.
§ 27. Pay Certificates for Members. — The Clerks of the Senate and House
of Representatives are authorized and directed to furnish each member of their
respective bodies a pay certificate for the amount of his mileage and compensa-
tion, to include such dates as the General Assembly shall, by Concurrent Resolu-
tion, direct.
Civ. C. '22, § 27 ; Civ. C. '12, § 27 ; Civ. C. '02, § 25 ; G. S. 25 ; R. S. 25 ; XIV, 310.
§ 28. Certification and Attestation of Certificates. — Such certificates shall
be certified by the President of the Senate, and attested by the Clerk of the
Senate, for all members of that body, and by the Speaker of the House of
Representatives, and by the Clerk of the same for all members of that body.
Civ. C. '22, § 28 ; Civ. C. '12, § 28 ; Civ. C. '02, § 26 ; G. S. 26 ; R. S. 26 ; XIV, 310.
§ 29. Pay Certificates of Officers and Employees. — The subordinate officers
and employees of the General Assembly shall, in like manner, be furnished with
certificates of pay in such amounts as shall be fixed by that branch of the
General Assembly to which such officers and employees shall respectively belong :
Provided, however, That the pay certificates for services common to the two
Houses shall be signed by the President of the Senate, and countersigned by
the Speaker of the House of Representatives.
Civ. C. '22, § 29; Civ. C. '12, § 29; Civ. C. '02, § 27; G. S. 27; R. S. 27; XIV, 310.
§ 30. Statement of All Certificates Furnished Comptroller G-eneral and
Treasurer. — The Clerks of the Senate and of the House of Representatives on
the day of the final adjournment of every session of the General Assembly
shall furnish to the Comptroller General and State Treasurer, each, a statement
of all certificates issued in behalf of their respective Houses, which statements
shall show the numbers of the certificates issued, the amount in each, and the
person to whom issued, in the following order: 1, of members of the General
Assembly; 2, of officers and attaches; 3, stationery certificates; 4, of contingent
expenses.
The Clerk of the Senate shall, in similar manner and at the same time,
furnish the Comptroller General and the Treasurer, each, statements of all
joint certificates issued on behalf of both Houses.
Civ. C. '22, § 30; Civ. C. '12, § 30; Civ. C. '02, § 28; G. S. 28; R. S. 28; XVI, 825.
735 Civil Code § 31
§ 31. Sergeant at Arms of Senate and House to Have Charge of the Re-
spective Chambers. — The Sergeant at Arms of the Senate and the Sergeant
at Arms of the House of Representatives, shall take exclusive care and charge
of the Senate Chamber and Hall of House of Representatives and Committee
rooms, respectively, and be held responsible for their keeping and the keeping
and protection of the furniture and furnishings belonging to them, packing
such as may need packing, and occasionally inspect and care for the same during
the recess of the General Assembly, and shall receive as compensation therefor
the same mileage and per diem for each day actually engaged as he receives
during the sessions of the Legislature : Provided, He shall not be paid for more
than ten days during any one year.
Civ. C. '22, § 31 ; Civ. C. '12, § 31 ; 1907, XXV, 651.
§ 32. Members of Senate and House Committees Who Are Ex-Oificio Mem-
bers of Boards to Hold Over. — Every chairman of a committee of the House
of Representatives or of the Senate who is ex ojficio a member of any commis-
sion or board shall continue to be a member of such commission or board after
each general election and until his successor shall be appointed chairman of
such committee of the House or Senate, and if a vacancy occurs in any such
chairmanship or the chairman is unable to serve by reason of temporary dis-
ability or other cause when the General Assembly is not in session, the Speaker
of the House or the President of the Senate shall designate some member of
such committee of the House or Senate, as the case may be, to serve as such
member of the commission or board in the place of such chairman until the
next meeting of the General Assembly or until the temporary disability is re-
moved, as the case may be.
Civ. C. '22, § 32 ; 1915, XXIX, 263.
§ 33. List of Officers Elected By Legislature Filed With Secretary
of State. — The Clerk of the House of Representatives shall within
ten days from adjournment of the General Assembly sine die send the name
of all persons elected or appointed by the General Assembly during the session
to the Secretary of State, together with the action of the General Assembly with
reference thereto, and the Secretary of State shall keep same for public inspec-
tion.
1922, XXXII, 1290.
ARTICLE 2
Claims Against the State
34. Board of Claims. 35. Claims to be Filed with Board.
36. Time Limit for Presenting Claims.
§ 34. Board of Claims for State. — The Comptroller General, the Attorney
General and the Secretary of State hereby are, constituted and declared a Board
of Claims for the State of South Carolina, of which Board the Comptroller
General shall be chairman ex officio.
Civ. C. '22, § 33 ; 1913, XXVII, 199.
§ 35. Claims to Be Filed With Board. — Proviso. — All claims for the re-
funding of overpaid taxes, or for the payment for services rendered or supplies
furnished to the State, shall be presented to the said Board by petition, fully
setting forth the facts upon which such claim is based, together with such
evidence thereof as said Board may require, which petition shall be filed with
§ 36 Civil Code 736
the Chairman of the said Board of Claims at least twenty days prior to the
convening of the General Assembly. It shall be the duty of the said Board
of Claims to thoroughly examine all claims so presented, looking to their cor-
rectness, validity and legality, and the said Board of Claims shall make a
report of their findings on all claims so presented, to the Ways and Means
Committee of the House of Representatives within ten days after the conven-
ing thereof, and the said Board shall recommend the payment, in whole or in
part, or rejection of such claim or claims as in their judgment justice shall
require. Upon the receipt of the said report, the "Ways and Means Committee
may thereupon make provision for the payment of all approved claims in the
Appropriation Bill introduced by them : Provided, That the provisions of this
Article shall not apply to the current or contingent expenses of either House
of the General Assembly, or expenses common to both, which said claims shall
be paid as now provided by law.
Civ. C. '22. § 34 ; Civ. C. '12, § 32 ; Civ. C. '02, § 29 ; G. S. 29 ; R. S. 29 ; XVI, 459 ; 1885,
XIX, 310 ; 1913, XXVII, 199.
§ 36. When Claims Against State Are Debarred Payment. — All claims
against the State except the bonded debt of the State shall be forever barred
unless presented within three years after the right to demand payment thereof
accrues. And such claims shall also be forever barred if twice presented to
the General Assembly or either branch thereof and rejected, or twice presented
and withdrawn.
Civ. C. '22, § 35; Civ. C. '12, § 33; Civ. C. '02, § 30; G. S. 30; R. S. 30; XVII, 769.
ARTICLE 3
Introduction of Measures for Private Purposes
37. Bill or Joint Resolution for Private 39. Petition for Incorporation of Transpor-
Purpose. tation Company.
38. Petition to State Reason for Special Bill. 40. Petition Seeking Relief other than by
way of Incorporation.
41. Bills Relating to Fencing of Stock.
§ 37. Must Be by Petition, Accompanied by Draft of Bill or Joint Reso-
lution; Reference to Committee. — No Bill to charter or incorporate, or to
amend the charter of any society, company, organization, or body politic of any
kind, or for the granting of any privilege or immunity or for any other private
purpose whatsoever, shall be introduced or entertained in either House of the
General Assembly, except by petition, to be signed by the person or persons
seeking to be incorporated, or by the corporators or their officers, or duly ap-
pointed agents, seeking an amendment of a charter, or by the person or persons
seeking such privilege, immunity or other private grant or relief. The petition
must be accompanied in each instance by a draft of a Bill or Joint Resolution,
as the case may be, to charter or incorporate such society', organization or bodj''
politic, or to amend the charter thereof, or to grant the privilege or immunity,
or to carry out the private purpose prayed for in said petition; and, together
with the said draft to the Bill or Joint Resolution, shall be referred to some
appropriate Committee of the House in which such petition is presented, to be
acted upon by such Committee as hereinafter provided.
Civ. C. '22, § 36 ; Civ. C. '12, § 34 ; Civ. C. '02, § 31 ; R. S. 31 ; 1SS5, XIX, 309.
§ 38. Statement of Inapplicability of General Statute and Special, Reasons
for Charter or Incorporation. — In case of an application for a charter or in-
737 Civil Code § 39
corporation, other than of a railroad or canal company, the petition shall
state and set forth why the same cannot be obtained under the provisions of
the General Statutes, in pursuance of the Constitution, relating to incorpora-
tions, and any other special reasons on which such charter or incorporation is
sought.
Civ. C. '22, § 37 ; Civ. C. '12, § 35 ; Civ. C. '02, § 32 ; R. S. 32 ; 1885, XIX, 309.
§ 39,. Route of Road, Other Roads Crossed, Accompanying' Map, and
Notice. — ^In case of an application for the charter or incorporation of a rail-
road, canal, tramway, plank road or turnpike company, and the grant of the
right of way therefor, in addition to the foregoing requirements of other
charters and incorporations, the petition shall set forth and describe approxi-
mately the route proposed for the said projected road, and state where the
said route will cross any existing railroad or in the course of construction, and
the said petition shall also be accompanied by a plat or map delineating the
same : Provided, That in case of a railroad charter, the three month 's notice
required by law shall be given before the application for a charter is made.
Civ. C. '22, § 38 ; Civ. C. '12, § 36 ; Civ. C. '02, § 33 ; R. S. 33 ; 1885, XIX, 309.
§ 40. Merits and Particulars, Rights of Others and Requisite Notice. —
In any case other than that of a charter or incorporation, the petition shall set
forth fully and distinctly the merits and particulars of the case, and if the
same shall in any wise affect the rights of others directly who reside in this
State, such petition shall be accompanied with proof that the parties, so far as
known, who may be affected merely, have had sixty (60) days' notice of the
presentation of such petition before such petition is presented, and also that
notice of the intention of the petitioner or petitioners to make such application
has been published in a newspaper having the largest circulation published in
the county where the privilege or immunity is to be enjoyed, once a week for
at least three weeks, the first of which particulars shall be at least sixty (60)
days before such petition is presented.
Civ. C. '22, § 39 ; Civ. C. '12, § 37 ; Civ. C. '02, § 34 ; R. S. 34 ; 1885, XIX, 309.
§ 41. Petition Signed by Freeholders in Bills to Amend Stock Law. —
No Bill purporting to amend or alter the law regulating the fencing of stock in
any portion of the State shall be considered unless the same be accompanied by
a petition for such amendment or alteration signed by a majority of the free-
holders of the section to be affected by such amendment.
Civ. C. '22, § 40 ; Civ. C. '12, § 38 ; R. S. 35 ; 1889, XIX, 295.
ARTICLE 4
General Provisions Relating to Legislative Enactments
42. Effective Date of Act. 45. Appropriations for Expenditures.
43. Effect of Repeal. 46. Contracting Debt in Excess of Appro-
44. Construction of Words. priation.
§ 42. Time When Legislative Enactments Take Effect. — No Act or Joint
Resolution passed by the General Assembly shall take effect or become of force
until the twentieth day after the day of its approval by the Executive, unless
some other day be specially named in the body of the Act or Joint Resolution
as the day upon which it shall take effect.
Civ. C. '22, § 41 ; Civ. C. '12, § 39 ; Civ. C. '02, § 36 ; G. S. 33 ; R. S. 36 ; XVII, 69.
§ 43 Civil Code 738
§ 43. Effect of Repeal of Act. — The repeal of an Act or Joint Eesolution
shall not revive any law theretofore repealed or superseded, nor any office
theretofore abolished.
Civ. C. '22, § 42 ; Civ. C. '12, § 40 ; Civ. C. '02, § 37 ; G. S. 34 ; R. S. 37 ; XV, 37.
§ 44. Construction of Words. — The words "person" and "party" and
other word or words importing the singular number, used in any Act or Joint
Resolution, shall be held to include firms, companies, associations and corpora-
tions, and all words in the plural number shall apply to single individuals in
all cases in which the spirit and intent of the Act or Joint Resolution may re-
quire it. All words in an Act or Joint Resolution importing the masculine
gender shall apply to females also, and all words importing the present tense
shall apply to the future also.
Civ. C. '22, § 43 ; Civ. C. '12, § 41 ; Civ. C. '02, § 38 ; G. S. 35 ; R. S. 38.
§ 45. Appropriations by the General Assembly. — The General Assembly
shall annually provide for all expenditures in the general Appropriation Act,
and the appropriations made for any department, institution, board or commis-
sion shall be in a definite sum for each purpose or activity with such itemiza-
tion under the activity as may be deemed necessary by the General Assembly.
Civ. C. '22, § 44 ; 1921, XXXII, 114.
§ 46. Unlawful to Contract Debt in Excess of Appropriation — Only State
Finance Committee May Borrow for State. — It shall be unlawful for any de-
partment, institution, commission or board of the State government to con-
tract indebtedness in excess of the amount specifically provided in the annual
Appropriation Act, and it shall further be unlawful for any officer, employee,
departmental or institutional head, except the State Finance Committee, com-
posed of the Governor, Comptroller General and State Treasurer, to borrow any
money for State purposes.
Civ. C. '22, § 45 ; 1921, XXXII, 114.
CHAPTER 3
Public Printing
47-52. .Joint Committee on Printing. 60, 65. Contents of Reports.
51. Printing Clerk. 61. Bills and Joint Resolutions.
53. Procedure for Awarding Contracts. 62. Acts and Joint Resolutions.
54. Bonds of Public Printer. 63. Printer to Set Work Compactly.
55. Duty of Committee upon Default of 64. Verification of Bills by Printer and
Contractor. Approval by Committee.
56. Printing in Book Form. 67. Indexing and Making Marginal Notes
57. 59, 66. Printing of Reports. of Acts and Joint Resolutions.
58. Standard of Measurement. 68. Payment for Printing.
§ 47. Joint Committee on Printing Established — Term — Vacancy. — There
shall be a Joint Committee on Printing of the General Assembly consisting of
two members of the Senate and two members of the House of Representatives
to be appointed by the President of the Senate and by the Speaker of the House
of Representatives, respectively, the Chairman of the Committee to be selected
by the Committee from its Senate members. Each member shall serve for two
years or until his successor is appointed. Any vacancy on the Committee shall
be filled by the presiding officer of the branch of the General Assemblj^ from
which such vacancy occurs.
Civ. C. '22, § 46 ; 1916, XXIX, 709.
739 Civil Code § 48
§ 48. Meeting- of Committee^ — Per Diem. — The Joint Committee on Printing
shall hold meetings during the sessions of the General Assembly for which the
members shall receive no compensation, and the Committee may hold three other
meetings during each year for the transaction of such business as shall properly
come before it, the time of such meetings to be designated by the Committee
or its Chairman, and for such meetings the members of the Committee shall
receive as compensation each a per diem of five dollars and the same mileage
they receive for attendance upon the sessions of the General Assembly: Pro-
vided^ That per diem shall not be allowed the members for service upon the
Committee for more than ten days in any one year.
Civ. C. '22, § 47 ; 1916, XXIX, 709.
§ 49. Committee to Have Control of Printing, Etc., for State. — The Joint
Committee on Printing shall have control and supervision of all the Public
Printing, Binding, Lithographing, and Engraving for the State or any depart-
ment of the State Government.
Civ. C. '22, § 48 ; 1916, XXIX, 709.
§ 50. Committee to Prevent Unnecessary Printing, Etc. — To Have Control
of Style of Public Printing. — The Joint Committee on Printing is hereby au-
thorized to inquire at any time into all matters pertaining to the contracts for
the public printing and the distribution of official reports and publications and
to prevent unnecessary printing, binding, lithographing or engraving, and to
see that all extraneous matter is omitted from any publication paid for out of
the public printing fund or any fund of any State department or State institu-
tion, and to recommend from time to time to the General Assembly such remedial
legislation as in its judgment may be fit and proper. The said Joint Com-
mittee on Printing shall have control of the style and arrangement of all Public
Printing.
Civ. C. '22, § 49 ; 1916, XXIX, 709.
§ 51. Printing Clerk — Term — Salary — Duties — Oath — Punishment for His
Misconduct. — There shall be a Printing Clerk, who shall be a practical printer
and who shall be elected b}' the Joint Committee on Printing, for a term of
four years, and he shall be ex officio a member of the Joint Committee on Print-
ing, without a vote, and shall serve as its Secretary and executive officer. His
salary shall be one thousand dollars per annum, if in the judgment of the
committee, so much be necessary, payable in monthly installments : Provided,
That he shall perform such duties in connection with the public printing as
shall be required of him by the Joint Committee on Printing, and that he shall
be in the continuous service, at the State Capitol, of the said committee during
the months of November, December, January, February and March of each year
and at such other times as the committee may call upon him for official assistance.
The said Printing Clerk shall be elected by the Joint Committee on Printing
during the 1916 session of the General Assembly, and any vacancy in the office
shall be filled by the committee. The Printing Clerk, before entering upon the
discharge of his duties, shall, in addition to the constitutional oath required,
take an oath that he is a practical printer and is skilled in, and acquainted
with, the details of the printing business; that he will not in any manner,
directly or indirectly, be interested in any contracts for printing, binding, litho-
graphing or engraving, etc., let out by the Joint Committee on Printing, nor
in the purchase of stationery for the State, and that he will not participate in
the profits arising from the same. If he in any manner, directly, or indirectly,
violate the provisions of this Section, he shall be deemed guilty of a misde-
§ 52 Civil Code 740
meanor, and, upon conviction thereof, he shall be fined or imprisoned in the
discretion of the Court.
Civ. C. '22, § 50 ; 1916, XXIX, 709.
§ 52. To Carry Out Present Laws. — The provisions of law now applicable
to the public printing, binding, lithographing and engraving so far as not in-
consistent with the provisions of this Article shall remain of full force and
effect, and shall be executed by the said Joint Committee on Printing.
Civ. C. '22, § 51 ; 1916, XXIX, 709.
§ 53. Public Printing Regulated. — The Joint Committee on Printing shall,
as in their judgment may seem proper, and thereafter at such times as they
may deem best for the interest of the State, cause to be published in at least
one daily newspaper in each of the counties of Richland, Charleston, Spartan-
burg and Greenville, for at least one day in each week for three consecutive
weeks, a call for sealed proposals to do the public printing for the General
Assembly and reports of State officers, boards and commissions of the State.
The proposals shall state at what price per page the bidder will execute the
several classes of work, respectively, and what additional charge per page he
will make for rule and figure work. The Clerk of the Joint Committee on Print-
ing shall furnish bidders with specifications of the different classes of print-
ing to be done. Proposal for the public printing, enclosed in envelope, sealed
with wax, and endorsed "Proposals for the Public Printer," shall be filed with
the Clerk of the Joint Committee on Printing within five days of the date
advertised by the Joint Committee on Printing for the awarding of the con-
tract for public printing, and said proposals shall be opened by the Chairman
of the Joint Committee on Printing, or, in his absence, by the Chairman acting,
in the presence of the said Committee ; and the contract may be awarded by
said Joint Committee on Printing to the lowest responsible bidder. If the bids
received be deemed unacceptable, the Joint Committee may reject all bids and
call for new bids : Provided^ That the Joint Committee on Printing is hereby
prohibited from making a contract to extend beyond a period of two years :
Provided, The Joint Committee on Printing is hereby directed to purchase with
such funds as the General Assembly may from time to time provide, all sta-
tionery and office supplies (not including furniture and fix;tures) as may be
required by the General Assembly and the several departments, boards and
commissions of the State Government and the heads of such departments,
boards and commissions are hereby required to make purchase of all such sup-
plies from the Joint Committee on Printing, payment for which shall be made
by warrant drawn by the Comptroller General. The Clerk of the Joint Com-
mittee on Printing shall refund all collections from such sources to the State
Treasurer: Provided, further, The Cohiptroller, before issuing his warrant for
any bill or voucher for binding, engraving, lithographing, printing, stationery,
or office supplies, shall see that the same is duly approved by the Clerk of the
Joint Committee on Printing, and shall refuse to issue his warrant for any not
so approved, whether such are to be paid from moneys derived from fees,
licenses, taxes or otherwise.
The State Treasurer is hereby, authorized, empowered and directed to set
aside from the accumulated unexpended balances of the Revolving Fund hereto-
fore appropriated for the purchase of office supplies by the Joint Committee on
Printing, the sum of ten thousand dollars ($10,000.00) which he shall set up as a
permanent and continuing revolving fund for the purchase of office supplies
741 Civil Code § 54
or such other commodities as the General Assembly may hereafter direct, to
be administered by the Joint Committee on Printing.
Civ. C. '22, § 52 ; Civ. C. '12, § 42 ; Civ. C. '02, § 39 ; R. S. 39 ; 1898, XXII, 700 ; 1916,
XXIX, 707 ; 1920, XXXI, 805 ; 1926, XXXIV, 908.
§ 54. Bond of Public Printer. — The party to whom the contract for the
public printing shall be awarded shall on or before the first day of July next
after such award give bond, with sufficient sureties, in the sum of ten thousand
dollars, for the faithful performance of the work; said bond to be approved
by the Government, the Attorney General and the State Treasurer.
Civ. C. '22, § 53 ; Civ. C. '12, § 43 ; Civ. C. '02, § 40 ; 1898, XXII, 700, § 2.
§ 55. Vacancy; How Filled. — If by reason of death or any other cause the
party to whom the contract for public printing shall have been awarded shall
fail to undertake the work thereunder or shall fail to give bond in due time,
it shall be the duty of the Joint Committee on Printing to call for proposals
for said printing, and to award the contract therefor to the lowest responsible
bidder, subject to all the conditions and regulations hereinbefore set forth.
Civ. C. '22, § 54 ; Civ. C. '12, § 44 ; Civ. C. '02, § 41 ; 1898, XXII, 700 ; § 3 ; 1916, XXIX,
707 ; 1920, XXXI, 805.
§ 56. How Laws, Etc., Are to Be Printed. — The laws, journals and all
other printing in book form, shall be set in long primer type, in pages to con-
tain at least one thousand seven hundred ems each. All rule and figure work
accompanying the Act, Journals and Reports and Resolutions, to be in the
same type as the body of the work; the side and footnotes to be in minion or
nonpareil type, and the indexes to be in brevier or long primer type.
Civ. C. '22, § 55 ; Civ. C. '12, § 45 ; Civ. C. '02, § 42 ; G. S. 32 ; R. S. 44.
§ 57. In What Manner Reports Shall Be Printed. — Heads of departments
and other officials having reports to make to the General Assembly shall not
hereafter have the right or authority to designate to the Public Printer the
particular type in which each part of their report is to be printed or the
manner in which it is to be set up, but the said Printer shall be required to
set up and print all such reports in as cheap a manner as is consistent with
the public welfare, and the compensation therefor shall be on the basis of the
long primer page of not less than one thousand seven hundred ems.
Civ. C. '22, § 56 ; Civ. C. '12, § 46 ; Civ. C. '02, § 43 ; 1896, XXII, 203.
§ 58. Standard of Measurement. — When any part of the said report is set
in other than the long primer type, the compensation therefor shall be de-
termined by the relation which the types bear to each other, the work being
counted for as many pages as one thousand seven hundred is contained in the
number of ems of the type used.
Civ. C. '22, § 57 ; Civ. C. '12, § 47 ; Civ. C. '02, § 44 ; 1884, XVIII, 871.
§ 59. Printing of Annual Reports of Departments. — Each respective State
Department required to submit annual reports to the Governor and for the
General Assembly, shall have such reports printed and ready for delivery to
the desks of the members of the General Assembly not later than fifteen (15)
calendar days after the opening of each regular session.
The portion of such reports pertaining to receipts and expenditures or to
any statistical data shall contain actual figures to the end of September in the
year 1930, to which shall be added careful estimates of the respective depart-
ments as to the three remaining months of the year 1930. All reports covering
§ 60 Civil Code 742
such, data subsequent to September,, the year 1930, shall contain actual figures
beginning with the first day of October of one year and ending with the last
day of September of the year following.
It shall be the duty of each such department to prepare such reports and
deliver to the Joint Committee on printing not later than November 15 of each
year; and it shall be the duty of the said Committee to so distribute the work
among the public printers as to ensure the delivery of such printed reports
not later than the date recjuired in this Section.
1929, XXXYI, 225.
§ 60. Contents of Eeports. — ^Heads of the various departments and boards
in making their reports shall only give statistical matter and their recommenda-
tions in as brief form as possible, and the Eailroad Commissioners shall not
print the general correspondence of their office, railroad schedules, classification
of freight, freight or passenger rates, but shall make their report in as concise
and brief manner as may be compatible with the public welfare.
Civ. C. '22, § 58 ; Civ. C. '12, § 48 ; Civ. C. '02. § 4-5 ; 1896, XXII, 202, § 1.
§ 61. How Bills and Joint Resolutions Printed. — ^Bills and Joint Resolu-
tions of the two Houses shall be printed in ten point type, each line slugged
or regletted to the space of one line nonpareil t^^e. printed in pages of 30
ems of twelve point type in width, and 51 ems of twelve point type in length,
including the folio and foot line, the lines to be numbered according to sections,
the pages to be trimmed to seven by elcA^en inches, and the qualitj' of paper to
be Xo. 2 book.
Civ. C. '22, § 59 ; Civ. C. '12, § 49 ; Civ. C. "02. § 46 ; G. S. 32 ; R. S. 46 ; 1916, XXIX, 706.
§ 62. Acts and Joint Resolutions — How Printed — Unnecessary Fat. — Acts
and Joint Resolutions of the General Assembly of this State shall be published
without other head lines than the title of the Act or Joint Resolution, and noth-
ing shall be appended after the last section thereof except the date of the
Governor's approval. Not more than one inch of space shall be allowed between
the ending of one Act or Joint Resolution and the beginning of the next Act
or Joint Resolution (except where an Act or Joint Resolution ends within two
inches of the bottom of the page) ; and there shall be no charge by, or pay-
ment to, the State Printer for any unnecessary fat in the publication of said
Acts and Joint Resolutions.
Prixtixg op Official Rfpoets Regulated — Compactxess axd Uxxecessart
Fat. — In the publication of the Reports of the various officers required by law,
there shall be no additional title pages nor any blank pages after the title page,
unless such blank pages shall be necessary, from the insertion of a tabular state-
ment which cannot be published upon the regular pages of Reports and is
folded within such Report. All matter included in such Reports, whether
reading or figures or tabulated, shall be compactly published, with no more
intervening space than is necessary for the character of the work directed to
be done, and no page shall be taken up by a mere statement of the Report
which is to follow. No unnecessary fat shall be allowed in publishing these
Reports.
Civ. C. '22. § 60 ; Civ. C. '12. § 50 : Civ. C. '02. § 47 : R. S. 47 : 1SS6. XIX. 310.
§ 63. Public Printer to Set Work Compactly.— The Public Printer shall,
in publishing or printing any other kinds of State work, of whatsoever character,
set the same as compactly and within as little space as the character of the
work will permit.
Civ. C. '22, § 61; Civ. C. '12, § 51; Civ. C. '02, § 48; R. S. 48; 1886, XIX, 310. .
743 Civil Code § 64
§ 64. Public Printer to Verify Bills and Joint Committee on Printing to
Approve Them. — The Public Printer shall, with each bill rendered by him for
public printing, upon oath certify that the provisions of this Act have been
complied with in such work; and no such bill shall be paid until the work has
been done, and a copy thereof filed with and examined by the Joint Com-
mittee on Printing, and its approval of the work and of the amount of the
account endorsed on such bill, except bills for the current printing of the two
Houses, which shall be likewise examined and approved by the Joint Committee
on Printing, upon sworn accounts filed vdth it, before such bills shall be paid.
Civ. C. '22, § 62, Civ. C. '12, 52; Civ. C. '02, § 49; R. S. 49; 1886, XIX, 310; 1916,
XXIX, 710.
§ 65. One Report Not to Be Embraced in Another. — No State Officer shall
embrace in his Report the Eeport of another State officer which is required to
be published by law, but he may make such reference thereto as may be neces-
sary, to embrace a brief recapitulation thereof, when necessary to the proper
understanding of such Report.
Civ. C. '22, § 63; Civ. C. '12, § 53; Civ. C. '02, § 50; R. S. 50; 1886, XIX, 310.
§ 66. Size of Paper for Reports. — In preparing the manuscript for the
Public Printer, the State officers and Superintendents of public institutions shall
use sheets of paper eight by ten inches in size, or legal cap, arranging it in
such shape as will have due regard to the contents of the printed page.
Civ. C. '22, § 64 ; Civ. C. '12, § 54 ; Civ. C. '02, § 51 ; R. S. 51 ; 1884, XVIII, 872.
§ 67. Acts and Joint Resolutions—Index, Notes and Arrangement — Gen-
eral and Special Laws. — The indexing and making marginal notes of Acts and
Joint Resolutions shall be performed by the Code Commissioner. It shall be
the duty of the editor or editors charged with the preparation of the Acts and
Joint Resolutions for publication, in addition to indexing and making marginal
notes thereof, to arrange the same for the Printer according to the subject
matter thereof, so that all general laws and Joint Resolutions shall be collected
and bound together separately in the first part of the volume, and be entitled
"General Laws and Joint Resolutions;" and all Acts relating to matters other
than public shall be collected and bound together in the latter part of the
volume, and be entitled "Special Acts and Joint Resolutions," and also to
index the same in one index. And all local Acts and Joint Resolutions shall be
arranged according to counties in alphabetical order.
Ceoss References in Margin — List of Chapters; How Printed. — ^When-
ever an Act or Joint Resolution of a previous session is amended, repealed or
referred to, a reference shall be made in the margin to the volume and page of
the Statutes at Large where such Act or Joint Resolution is to be found. There
shall be printed in alphabetical order as an appendix to the Acts and Joint
Resolutions of every regular session the list of charters granted by the Secretary
of State for the then next preceding fiscal year, such list to be printed in the
same type as the body of the Acts, embracing only the name of the corporation
in small caps, to be followed in lower case, and without paragraphs, with the
location and purpose of the corporation, amount of authorized capital stock and
date of charter.
Civ. C. '22, § 68 ; Civ. C. '12, § 58 ; Civ. C. '02, § 55 ; G. S. 32 ; R. S. 55 ; 1889, XX, 280 ;
1892, XXI, 23 ; 1901, XXIII, 698.
§ 68. Public Printing; How Paid For. — The Comptroller General is hereby
authorized and directed to draw his warrant, and the State Treasurer to pay
§ 69 Civil Code 744
the same out of any moneys in the State Treasury not otherwise appropriated,
for the public printing, upon the production of proper vouchers, which shall
consist of copies of the temporary printing executed, and signatures of the
permanent printing as the work progresses.
Appropriation Not to Be Exceeded. — In no fiscal year shall the Comptroller
General draw his warrants or the State Treasurer pay same for an aggregate
amount for printing in excess of the sum of twenty thousand dollars unless a
larger amount has been appropriated, in which case such warrants shall not
exceed the appropriation.
Civ. C. '22, § 69; Civ. C. '12, § 59; Civ. C. '02, § 56 ; G. S. 56; R. S. 56; 1890, XX. 710.
CHAPTER 4
Statutes
69. Binding of Journals, Reports and Acts. 75, 77. Duties of Code Commissioner.
70-1. Distribution by State Librarian. 76. Decennial Report.
72. Order of Distribution. 78. Penalty on Printer for Delay.
73. Reference to Code Means as Amended. 79. Penalty on Code Commissioner for De-
74. Election and Salary of Code Commis- lay.
sioner.
§ 69. To Provide for Binding of Laws, Journals, Etc. — A sufficient num-
ber of the Journals, Eeports and Acts of the General Assembly, for the use of
the members of the General Assembly, and for the State Librarian to make the
exchanges with other States, shall be bound in a good and substantial manner;
and the Clerk of the Senate and the Clerk of the House of Representatives are
authorized to have the same done immediately upon the close of the session, or
as soon thereafter as practicable.
Civ. C. '22, § 70; Civ. C. '12, § 60; Civ. C. '02, §57; G. S. 37; R. S. 58; 1896, XXII,
203, § 2.
§ 70. Delivery of Permanent Work to State Librarian Who Shall Dis-
tribute Copies to Persons Entitled to Receive Them. — On the completion of
the permanent work, they shall deliver the same to the State Librarian, who
shall forward, by mail or otherwise, as he may deem expedient, a copy thereof
to each of the members of the General Assembly, and a copy of the Acts and
Joint Resolutions to the different States, institutions, and officers entitled by
law to receive the same.
Civ. C. '22, § 71; Civ. C. '12, § 61; Civ. C. '02, § 58; G. S. 38; R. S. 59; 1806, XXII. 203,
§2.,
§ 71. When Distributed. — The Acts and Joint Resolutions of each session
of the General Assembly shall be printed, bound and delivered to the keeper
of the Legislative Library and the keeper of the Legislative Library shall, within
five days after the receipt of said printed copies of the Acts, send out, either
by mail or express, copies thereof, addressed to each person, officer or corpora-
tion as now or hereafter provided by law to be entitled thereto.
Civ. C. '22, § 72 ; Civ. C. '12, § 62 ; Civ. C. '02, § 59 ; R. S. 60 ; 1889, XX, 335 ; 1913,
XXVII, 60 ; 1927, XXXV, 268.
§ 72. How Acts and Resolutions Should Be Distributed. — Copies of the
Acts and Joint Resolutions shall be distributed as follows :
1. To the Legislative Council of the Province of Quebec, Canada, one cop}'.
2. To each Circuit Judge, one, copy.
3. To each Solicitor, one copy.
745 Civil Code § 73
4. To each Clerk of Court, one copy.
5. To each Judge of Probate, one copy.
6. To each County Sheriff, one copy.
7. To each County Auditor, one copy.
8. To each County Treasurer, one copy.
9. To each County Superintendent of Education, one copy.
10. To each County Supervisor, one copy.
11. To the Supreme Court at Columbia, one copy.
12. To each Magistrate in the State, one copy.
13. To each of the chartered Colleges of the State, one copy.
14. To the Library of the Legislature, one hundred and fifty copies.
15. To the University of South Carolina, two copies.
16. To the Charleston Library, two copies.
17. To the Governor of each State of the Union, for the use of the State, one
copy.
18. To the Legislature of each State, one copy.
19. To the Library of Congress, two copies.
20. To heads of Departments at Washington, for the use of their Depart-
ments, one copy.
21. To the Historical Society of New York, one copy.
22. To the Athenaeum, Philadelphia, one copy.
23. To the Library of Harvard University, Cambridge, one copy.
24. To the Yale College Library, one copy.
25. To the Libraries of the University of Virginia and Alabama, one copy
each.
26. To the Colleges at Athens, Ga., Princeton, and Chapel Hill, N. C, one
copy each.
27. To the Athenaeum, Boston, one copy.
28. To the Committee on Public Records, London, one copy.
29. To the London Museum, one copy.
30. To the King's Library, in Paris, one copy.
31. To the University Library at Heidelberg, one. copy.
32. To the Royal Library at Berlin, one copy.
33. To the University Library at Gottingen, one copy.
34. To the Historical Societies of South Carolina, Maryland, Virginia and
Pennsylvania, each one copy.
35. To each Master, one copy.
36. To the University of the South, Sewanee, Term., one copy.
Civ. C. '22, § 73 ; Civ. C. '12, § 63 ; Civ. C. '02, § 60 ; G. S. 40 ; R. S. 61 ; VI, 648 ; 1883,
XVIII, 588 ; 1889, XX, 335 ; 1894, XXII, 1076 ; 1897, XXII, 458 ; 1902, XXIII, 964.
§ 73. Amendments May Be Made by Reference to Revised Statutes or
This Code. — Whenever in any Act heretofore or hereafter passed reference is
made to the Revised Statutes or this Code for the purpose of altering, amending,
adding to or repealing any part thereof, such reference, alteration, amendment,
addition or repeal shall be construed to apply to the original law purporting to
be revised in said revision as fully and specifically as though such original
laws were mentioned in the Act containing such reference, alteration, amend-
ments, addition or repeal.
Civ. C. '22, § 74 ; Civ. C. '12, § 64 ; Civ. C. '02, § 61 ; 1896, XXII, 3.
§ 74. Code Commissioner to Be Elected — Term and Salary. — A Code Com-
missioner shall be elected by the General Assembly of 1911, for the term of
ten years, and his salary shall be four hundred dollars per annum, payable
§ 75 Civil Code 746
quarterly, by the State Treasurer on the warrant of the Comptroller General,
Provided, That the Code Commissioner elected at the session of the General
Assembly for 1901 shall hold office for a term of ten years, and shall receive a
salary of five hundred dollars for the fiscal year commencing January 1, 1901,
and thereafter annually until the expiration of the term of his office a salary of
four hundred dollars, to be paid quarterly by the State Treasurer upon the
warrant of the Comptroller General. In case of a vacancy from any cause, the
General Assembly shall as early as practicable elect a Code Commissioner for
the unexpired term : Provided, That if a vacancy shall occur during the interim
of the meeting of the General Assembly, the Governor shall appoint the Code
Commissioner, who shall hold office until the General Assembly meets.
Civ. C. '22, § 75 ; Civ. C. '12, § 65 ; Civ. C. '02, § 62 ; 1901, XXIII, 697 ; 1918, XXX, 798.
§ 75. Duties of Code Commissioner. — It shall be the duty of said Code
Commissioner, immediately after his election, to examine the report made by
his predecessor in office to the General Assembly, and, if any, correct all errors
appearing in the re\dsion submitted with said report ; supply all omissions ;
omit redundant and obsolete enactments, and such as have no influence on
existing rights and remedies ; and to reduce the public statutes of this State,
inclusive of such as are passed at the present session, into as concise and com-
prehensive a form as is consistent with clear expression of the will of the
General Assembly; and, in addition thereto, he shall prepare indices and cross-
indices to said codification, publishing the same in the appropriate volume as
hereinafter provided, note by annotation the decisions of the Supreme Court
of the State of South Carolina under the different sections of the statutes
codified as herein provided, and also of the Constitution of 1895 of said State
and Rules of Court as herein pro^dded to be published; annex to the volume
containing the general laws a list of all general public statutes repealed since
the enactment of the General Statutes of 1882, giving the title and date of
approval, of the repealing statute; and he shall annually prepare for publica-
tion and deliver to the State Printer within thirty" days after the adjourn-
ment of the General Assemblj^ in any regular or special session, the Statutes and
Joint Resolutions passed at the preceding session, dividing the same into such
as may be of a general and permanent kind and such as may be local and of
temporary nature, with a correct index and cross-index of same ; and side
notes thereof and that he also publish with such statutes, alphabetically ar-
ranged and with date of granting same, a list of all charters granted by the
Secretary of State, the same so prepared for publication and delivered to the
State Printer shall consist of a true copy or copies thereof in neatly written or
typewriting form on one side of each sheet. He shall annuallj^ report to the
General Assembly, at each session, all changes made in the Statute Law em-
braced in the Code at its previous session, together with a note of or reference
to the decision of the Supreme Court, on the sections of said Code published
during the current year, said report to be annually published by the State
Printer in such form as the Code Commissioner may prescribe.
Civ. C. '22, § 76 ; Civ. C. '12, § 66 ; Civ. C. '02, § 63 ; 191.3, XXVII, 6S.
§ 76. Decennial Report. — The Code Commissioner shall collect and revise
all the General Statute law of the State now of force, as well as that which
shall be passed from time to time, and shall properly index and arrange the
said Statutes when so passed. He shall also reduce into a systematic Code
the General Statutes, including the Code of Civil Procedure, with all the
amendments thereto, and shall on the first day of the session for the year
747 Civil Code § 77
nineteen hundred and eleven, and at the end of every subsequent period of ten
years, report the result of his labors to the General Assembly, with such recom-
mendations and suggestions as to the abridgement and amendments as may
be deemed necessary and proper. The said report, when ready to be made,
shall be printed and laid on the desks of the members of both Houses of the
General Assembly on the first day of the first session, but shall not be taken up
for consideration until next session of the General Assembly.
Civ. C. '12, § 67 ; Civ. C. '02, § 64 ; 1896, XXII.
How Code Declared Law. — The Code thus prepared by the Commissioner
shall be declared by the General Assembly, in an Act passed according to the
forms in the Constitution of 1895 for the enactment of laws, to be the only
general statutory law of the State, and no alterations or additions to any of the
laws therein contained shall be made except by Bill passed under formalities
required in the said Constitution.
Civ. C. '22, § 77 ; Civ. C. '12, § 67 ; Civ. C. '02, § 64 ; Const., Art. VI, § 5.
§ 77. Duties of Code Commissioner and State Printer as to Publication of
Statutes. — It shall be the duty of the Code Commissioner to furnish to the
State Printer, within thirty days after the adjournment of the General As-
sembly, in any regular or special session, all Acts and Joint Resolutions passed
at each Session, which have been approved by the Governor, and it shall be
the duty of the State Printer, within thirty days after the delivery of such
Acts and Joint Resolutions, to furnish the Code Commissioner with page proofs
of all such Acts and Joint Resolutions. It shall thereupon be the duty of the
Code Commissioner to deliver to the State Printer, within fifteen (15) days
after the receipt of such page proofs, a complete index of said Acts and Joint
Resolutions. Within twenty days after the receipt of such index the Public
Printer shall deliver to the State Librarian at least two-thirds of the entire
number of such Acts contracted for and to deliver the remainder within ten
more days.
1927, XXXV, 268.
§ 78. Penalty on Public Printer for Delay. — For failure to comply with
the provisions of Sections 77, 78 and 79 the Public Printer shall be subject to
the following penalty, which shall be deducted from any compensation due
him or them for the printing of such Acts : For the first five days of such delay,
five ($5.00) dollars per day, for the next ten days of such delay, ten ($10.00)
dollars per day and for each subsequent day of delay thereafter,' twenty
($20.00) dollars per day. It shall be the duty of the Joint Committee on Print-
ing to enforce the provisions of this Section : Provided, That in case of fire, war
or accident beyond the control of the Public Printer, the Joint Committee on
Printing shall have power in it's discretion, to remit in whole or in part, the
penalty above provided.
1927, XXXV, 268.
§ 79. Code Commissioner's Certificate of Compliance. — It shall be the duty
of the Code Commissioner, upon making out any salary voucher or warrant,
subsequent to the expiration of the time above provided for the delivery of said
index to the Public Printer to certify thereon that the duties above imposed
upon him have been fulfilled; and the Comptroller General shall draw no war-
rant upon the State Treasurer covering the salary of the Code Commissioner
unless such certificate is made as required herein : Provided, That such warrant
may be issued without the filing of such certificate upon the approval of the
Chief Justice of the Supreme Court, or the Attorney General.
1927, XXXV, 268.
§ 80 Civil Code 748
CHAPTER 5
Public Reports and Documents
80. Publication of Expenditures. 88. Report of Attorney General.
81. Report of Expenditures to Comptroller 89. Report of Regents of State Hospital.
General. 90. Report of Commissioners of Deaf, Dumb
82. Report of Debts to State. and Blind.
83. Report of Comptroller General. 91. Report on Work of Code Commissioner.
84. Report of Secretary of State. 92. Report of Result of Census.
85-6. Report of State Superintendent of 93. Report of Sinking Fund Commissioners.
Education. 94. Report of Railroad Commission.
87. Report of Directors of Penitentiary. 95. Report of County Commissioners.
96. Report of Certain Health Officers.
§ 80. Persons Disbursing^ Public Money Must Publish. — Every person au-
thorized, to disburse any funds for the State shall publish in some newspaper
of general circulation in the county in which such disbursement is authorized
to be made, a monthly statement of all fmids received and the date of such
receipt, and of all funds paid out, to whom, and on what account.
Civ. C. '22, § 80; Civ. C. '12, § 70; Civ. C. '02, § 67; G. S. 43; R. S. 64; XVI, 166.
§ 81. Persons Having Distribution of Public Money Must Report Quarterly
to Comptroller General. — All persons having the distribution of public money
shall quarterly, to wit, on the last days of October, January, April and July,
in each and every year, render to the Comptroller General an account setting
forth the funds committed to them, respectively, and the disbursement of them.
Civ. C. '22, § 81 ; Civ. C. '12, § 71 ; Civ. C. '02, § 68 ; G. S. 44 ; R. S. 65 ; VI, 512 ; 1890
XX, 713.
§ 82. Public Officers Having' Evidences of Indebtedness to State Must
Report to Comptroller General. — All public officers having in their possession
the evidences of any debts due to the State shall, on the last day of December
in every year, furnish the Comptroller General with a statement of all such
debts, showing the names of the debtors, the amounts of the debts, the interest,
the payments made, and the balance due to the State. And in case of failure
on the part of any public officer to furnish the Comptroller with the statement
aforesaid, he shall forfeit and pay the sum of two hundred dollars, to be
recovered in any court having competent jurisdiction.
Civ. C. '22, § 82; Civ. C. '12, § 72; Civ. C. '02, §69; G. S. 45; R. S. 66; VI, 108; 1896;
XXII, 204.
§ 83. Comptroller General to Make Report to General Assembly of all
Debts Due State. — The Comptroller General shall make a statement of all
debts due the State and lay it before the General Assembly with his Annual
Report.
Civ. C. '22, § 83; Civ. C. '12, § 73; Civ. C. '02, § 70; G. S. 46; R. S. 67; 1896, XXII, 204.
§ 84. Secretary of State's Report to General Assembly of Corporations
Formed Under General Laws. — The Secretary of State shall annually prepare,
cause to be printed, and submit to the General Assembly a true abstract from
the certificates deposited with him by corporations formed under the laws
regulating the formation of corporations. Said abstract shall contain, under
proper headings, the corporate name of said corporation, the date of its charter,
the purpose for which it was incorporated, the names of its corporators, its
location and amount of capital stock, together with such remarks as he may
deem necessary; said abstract shall be published as an appendix to the Acts
and Joint Resolutions of the session of the Legislature to which such abstract
749 Civil Code § 85
is submitted, and the names of all corporations therein contained shall be in-
cluded in the index to the said Acts and Joint Resolutions.
Civ. C. '22, § 84 ; Civ. C. '12, § 74 ; Civ. C. '02, § 71 ; G. S. 47 ; R. S. 68 ; 1883, XVIII, 447.
§ 85. Annual Report of State Superintendent of Education. — The State
Superintendent of Education shall make his report through the Governor to
the General Assembly at each regular session thereof in the manner required
by law.
Civ. C. '22, § 85; Civ. C. '12, § 75; Civ. C. '02, §72; G. S. 48; R. S. 69; 1876, XIV, 342;
1878, XVI, 574.
§ 86. County Superintendents' Reports Consolidated by State Superinten-
dent and Forwarded to General Assembly. — It shall be the duty of the State
Superintendent of Education to consolidate the reports received from the
County Superintendents of Education, and to forward them to the General
Assembly at its next regular session.
Civ. 0. '22, § 86 ; Civ. C. '12, § 76 ; Civ. C. '02, § 73 ; G. S. 49 ; R. S. 79 ; 1868, XIV, 23.
§ 87. Annual Report of Directors of the State Penitentiary. — The Directors
of the State Penitentiary shall make an annual report to the Governor, on or
before the first day of January in each year, of the state and condition of the
prison, the convicts confined therein, of the money expended and received, and
generally, of all the proceedings during the last year, to be laid before the
General Assembly.
Civ. C. '22, § 87 ; Civ. C. '12, § 77 ; Civ. C. '02, § 74 ; G. S. 50 ; R. S. 71 ; 1868, XIV, 95 ;
1896 ; XXII, 204.
§ 88. Annual Report of Attorney General. — The Attorney General shall
annually make a report to the General Assembly of the cases argued, tried, or
conducted by him in the Supreme Court and Circuit Courts during the pre-
ceding year, with such other information in relation to the criminal laws, and
such observations and statements, as, in his opinion, the criminal jurisdiction
and the proper and economical administration of the criminal law warrant
and require.
Civ. C. '22, § 88 ; Civ. C. '12, § 78 ; Civ. C. '02, § 75 ; G. S. 51 ; R. S. 72 ; XIV, 89.
§ 89. Annual Report of Regents of State Hospital. — It shall be the duty
of the Regents of the State Hospital to report annually to the Legislature
the state and condition of the institution, fully and particularly ; and they
shall also annually report to the Comptroller General the amount of income of
said institution, and the amount of expenditures, and the items thereof.
Civ. C. '22, § 89 ; Civ. C. '12, § 79 ; Civ. C. '02, § 76 ; G. S. 52 ; R. S. 73 ; VI, 323.
§ 90. Commissioners of the Deaf and Dumb and the Blind to Report
Annually. — The Commissioners of the Deaf and Dumb and the Blind shall
annually report to the Legislature an exact statement of their various proceed-
ings during the past year, showing precisely how they disbursed money ex-
pended, the names of the persons who have received the bounty, the ages and
places of residence of such persons, and information as to their progress, which
statement shall be accompanied by the vouchers of all sums expended.
Civ. C. '22, § 90 ; Civ. C. '12, § 80 ; Civ. C. '02, § 77 ; G. S. 53 ; R. S. 74 ; XVI, 707.
§ 91. Work of Code Commissioners to Be Examined. — At each session of
[the General Assembly a Joint Committee consisting of three members shall be
§ 92 Civil Code 750
appointed, whose duty it shall be to inquire into the progress of the Code Com-
missioner in the work and to make a report to the two Houses.
Civ. C. '22, § 91 ; Civ. C. '12, § 86 ; Civ. C. '02, § 82 ; 1896, XXII, 2.
§ 92. Census Comimssion. — When the census takers shall have made re-
turns, the Secretary of State shall forthwith report the results of such registra-
tion to the Governor of the State for the time being, and shall make a collated
return of the statistics to the General Assembly, at its next regular session.
Civ. C. '22, § 92 ; Civ. '12, § 87 ; Civ. C. '02, § 83 ; G. S. 56 ; R. S. 77 ; 1896, XXII, 280 ;
XV, 934.
§ 93. Commissioners of Sinking Fund to Make Annual Report. — The Com-
missioners of the Sinking Fund shall annually report to the General Assembly
the condition of the Sinking Fund, and all sales or other transactions connected
therewith.
Civ. C. '22, § 93 ; Civ. C. '12, § 88 ; Civ. C. '02, § 84 ; G. S. 57 ; R. S. 78 ; XIV, 388.
§ 94. Railroad Commissioners to Make Annual Report. — The Railroad
Commissioners shall make an annual report to the Legislature of their official
acts, including such statements, facts and explanations as will disclose the
actual working of the system of railroad transportation in its bearing upon
the business and prosperity of the State; and such suggestions as to the
general railroad policy of the State, or as to any part thereof, or as to the
condition, affairs or conduct of any of the railroad corporations, as may seem
to them appropriate, with a special report of all accidents, and the causes
thereof for the preceding year.
Civ. C. '22, § 94 ; Civ. C. '12, § 89 ; Civ. C. '02, § 85 ; R. S. 79 ; 1882, XVII, 819.
§ 95. County Commissioners to Report to Comptroller General. — The Com-
missioners of each county shall on or before the fifth day of January in each
year report to the Comptroller General, to be incorporated in his annual re-
port, and laid before the General Assembly, a detailed account of all their
doings, in such form as the Comptroller General shall direct or prepare and
forward to them for such purpose.
Civ. C. '22, § 95 ; Civ. C. '12, § 90 ; Civ. C. '02, § 86 ; G. S. 58 ; R. S. 80 ; 1880, XXII, 206.
§ 96. Health Officers to Keep Records and Report Monthly. — The Health
Officers at Georgetown, Charleston and Hilton Head shall keep a faithful record
of all their doings required by law, and report the same to the Governor at
the end of each month.
Civ. C. '22, § 96 ; Civ. C. '12, § 91 ; Civ. C. '02, § 87 ; G. S. 59 ; R. S. 81 ; XIV, 117.
CHAPTER 6
PuWic Property and State Debts
Article 1. The Sinking Fund Commission and the Forfeited Land Com-
mission, § 97.
Article 2. State Finance Committee, § 154.
Article 3. The Board of Phosphate Commissioners, § 165.
Article 4. The Historical Commission, § 188.
Article 5. State House, Confederate Home and Other Property, § 199.
751
CivrL Code
§ 97
ARTICLE 1
The SinMng Fund Commission and the Forfeited Land Commission
97. Custody of State Property. 126.
98. Vacant Lands.
99. Personnel of Sinking Fund Commis- 127.
sion, 128.
100. Sale of Property not in Public use.
101. Annual Report. 329.
102. Lending of Money. 130.
103. Lending of Money to Counties. 131.
104. Application for Loans. 132.
105. Offenses by County Treasurers. 133.
106. Rediscounting Notes.
107. Kind of Funds for Payment of Loans. 134.
108. Renunciation of State Title by For- 135.
feiture. 136.
109. Petition for Relief of Taxpayers. 137.
110. Enforcement of Tax Lien.
111. Surveying and Listing of Lands not 138.
on Tax Books. 139.
112. Settlement of Tax Executions.
113. Nulla Bona Tax Executions. 140.
114. County Books Accessible to Commis-
sion. 141.
115. Powers of Secretary of State as to For- 142.
felted Lands. 143.
116. Procedure for Entry on Lands. 144.
117. Fees, Costs and Expenses. 145.
118. Seizure, Sale and Distribution of Pro- 146.
ceeds. 147.
119. Owner's Petition and Appeal. 148.
120. Tax Duplicates as Evidence. 149.
121. Sberiff's Deed as Evidence. 150.
122. Statutory Remedies not Exclusive. 151.
123. Investigation of Irregularities and
Shortage in Tax Collections. 152.
124. Unpaid School Taxes. ' 153.
125. Disposition of Lands Forfeited and
Sold to State.
§ 97. All Public Property Under Charge of Secretary of State, Unless
Otherwise Provided. — The Secretary of State shall take charge of all prop-
erty of the State, the care and custody of which is not otherwise provided for
by law. He shall hold the same subject to the directions and instructions of
the Commissioners of the Sinking Fund, and act as their agent in such redemp-
tion, lease, and sale, as may make, for forfeited and vacant lands, and lands
purchased by the late Land Commissioners of the State, and in the negotia-
tions therefor and arrangements in relation thereto.
Civ. C. '22, § 97; Civ. C. '12, § 92; Civ. C. '02, § 88; G. S. 60; R. S. 82; 1878, XVI, 558;
1883, XVIII, 380.
§ 98. Vacant Lands Grantable to Purchasers for Value ; Control of Sink-
ing Fund Commission. — No grant of vacant lands shall be issued except to
actual purchasers thereof for value; and all vacant lands and lands purchased
by the late Land Commissioners of the State shall be likewise subject to the
directions and instructions of the Commissioners of the Sinking Fund.
Civ. C. '22, § 98 ; Civ. C. '12, § 93 ; Civ. C. '02, § 89 ; G. S. 61 ; R. S. 83 ; 1878, XVI, 559.
§ 99. Who Constitute the Sinking Fund Commission, and Their Duties. —
For the purpose of paying the present indebtedness of the State, the Governor,
Comptroller General, State Treasurer, and the Attorney General of the State,
the Chairman of the Finance Committee of the Senate, and the Chairman of
Sheriff's Commission for Rentiug or
Selling Forfeited Land.
Surveying Abandoned Land.
Personnel of Forfeited Land Commis-
sion.
Duties of Forfeited Land Commission.
Duties of Sinking Fund Commission.
Sales and Proceeds of Sales.
Fees of Sheriff.
Organization and Compensation of For-
feited Land Commissions.
Refund of Money to Purchasers.
Field Agents.
Property off Tax Books.
Insurance of State Buildings by Sink-
in Fund Commission.
Insurance of County Buildings.
Insurance of School BuUdtngs and
Contents.
Duty of Officers to Insure Public Build-
ings.
Premium Rate.
Payment of Premium.
Reinsurance by Sinking Fund.
Disposition of Premiums.
Renewal of Insurance.
List of Insurable School Buildings.
Information as to Buildings.
Penalties.
Valuation of Buildings.
Amount of Insurance.
Insurance of Public Buildings and
Contents.
Adjustment and Payment of Losses.
Incombustible roofs required on Public
Buildings.
§ 100 Civil Code 752
the Committee of Ways and Means of the House of Representatives, are con-
stituted Commissioners, to be known and designated as "the Commissioners of
the Sinking Fund," to receive and manage the incomes and revenues set apart
and applied to the Sinking Fund of the State; and the State Treasurer shall
be Treasurer of the Commissioners of the Sinking Fund ; and all moneys arising
from the redemption of lands, leases and sales of property, or otherwise coming
to said Commissioners of the Sinking Fund, shall be paid into the State
Treasury, and shall be kept on a separate account by the Treasurer as a fund
to be drawn upon the warrants of the Commissioners of the Sinking Fund for
the exclusive uses and purposes which have been or shall be declared in relation
to the said Commissioners of the Sinking Fund : Provided, That the Chairman
of the Senate Finance Committee and the Chairman of the Committee of Ways
and Means of the House of Representatives, shall, after each general election,
continue to be members of the Commissioners of the Sinking Fund until their
successors shall be elected or appointed.
Civ. C. '22, § 99 ; Civ. C. '12, § 94 ; Civ. C. '02, § 90 ; G. S. 62 ; R. S. 84 ; 1870, XIV, 388 ;
1883, XVIII, 380.
§ 100. Sales of Property Not in Actual Public Use^ — Disposition of Pro-
ceeds — Exception. — It shall be the duty of the Commissioners of the Sinking
Fund to sell and convey, for and on behalf of the State, all such real or personal
property, assets and effects belonging to the State as are not in actual public
use; and all such lands sold under execution for delinquent taxes as have been
or may hereafter be purchased for and conveyed and delivered to them pur-
suant to the provisions of Section 778; said sales to be made from time to
time, in such manner, and upon such terms, as they may deem most advantage-
ous to the State. The purchase money of said lands or other property shall be
paid in the following kinds of funds, and no other, to wit : Gold and Silver
coin. United States currency. National -Bank notes, and coupons which shall
be due and payable on the consolidated bonds of this State known as Brown
Bonds. The proceeds of all such sales shall be set aside, and awarded to the
Sinking Fund of the State. This shall not be construed to authorize the sale
by the Commissioners of any property held in trust for a specific purpose by
the State, or the property of the State in the phosphate rocks or phosphatic
deposits in the beds of the navigable streams and waters and marshes of the
State.
Civ. C. '22, § 100 ; Civ. C. '12, § 95 ; Civ. C. '02, § 91 ; G. S. 63 ; R. S. 85 ; XVI, 558, 811 ;
1887, XX, 863 ; 1892, XXI, 87.
§ 101. Annual Report of Sales and Transactions — ^Investments — Compen-
sation. — The Commissioners shall annually report to the General Assembly
the condition of the Sinking Fund and all sales or other transactions connected
therewith ; and all the revenues derived from such sales shall be applied to
the extinguishment of the public debt, by investing the same in the public
securities of the State. Each of the Commissioners, except those who as State
officers reside in Columbia, shall receive five dollars a day for each day actually
engaged in attending the meetings of said Commission, and in going to and
returning from the same, and a mileage of five cents per mile for each mile
of travel in going to and returning from each session; the same to be paid out
of any funds in their possession.
Civ. C. '22, § 101 ; Civ. C. '12, § 96 ; Civ. C. '02, § 92 ; G. S. 64 ; R. S. 86 ; XIV. 388 ; 1884.
XVIII, 864.
753 CmL Code § 102
§ 102. Sinking- Fund Commission May Lend Money on Bonds, Etc. — The
Sinking Fund Commission are liereby autliorized when unable to purchase
valid bonds of this State at par to lend the sinking fund at such a rate of
interest as may be agreed upon between them and the borrower, not less than
4^/^ per centum per annum, on the security of the said bonds, sufficient to
cover the loan and interest at the par value of the bonds, the bonds to be
deposited with the State Treasurer as security for the loan and as collateral
to the personal obligation of the borrower, to be taken by said Commission,
showing the terms and maturity of the loan.
Civ. C. '22, § 102 ; Civ. C. '12, § 97 ; Civ. C. '02, § 93 ; 1896, XXII, 184.
§ 103. Sinking Fund Commission May Lend Money to Counties. — The
Sinking Fund Commission are hereby authorized and required, when in the
judgment of said Commissioners of the Sinking Fund valid bonds of the
State are not oifered or attainable at a reasonable price, to lend the money of
the Sinking Fund Commission, both accumulated and ordinary, for a period of
one or more years at a rate of interest of five per cent per annum. The said
loan shall be made by the Commissioners upon the valid securities of the
several States of the United States, giving preference thereto, or upon the
note of the County Treasurer and County Supervisor of any of the counties
of this State, who shall make application for a loan, provided the said
loan be not more than two-thirds of the tax levy of said county, and the whole
of the taxes of the said county shall be pledged for the repayment of the
money so borrowed of the said Sinking Fund Commission. The County Treas-
urers of the respective counties borrowing funds of the Sinking Fund Com-
mission shall pay the note so given out of the first taxes collected for the
fiscal year for which the said money is borrowed.
Civ. C. '22, § 103 ; Civ. C. '12, § 98 ; Civ. C. '02, § 94 ; 1897, XXII, 440 ; 1911, XXVII, 223.
§ 104. Application for Loans — ^When Received and How Loans May Be
Made. — The Sinking Fund Commissioners shall receive applications for the
various counties and file the same until the first day of March of every sub-
sequent year hereafter, and if the applications aggregate more than the entire
fund in the hands of the Sinking Fund Commissioners, said Commissioners
shall prorate the loan to be made to the several counties in proportion to the
taxes paid by the respective counties : Provided, That no loan shall be made
to any county in excess of two-thirds of the amount of the tax levy for such
county for county purposes.
Civ. C. '22, § 104 ; Civ. C. '12, § 99 ; Civ. C. '02, § 95 ; 1897, XXII, 441 ; 1898, XXII, 725 ;
1911, XXVII, 223.
§ 105. County Treasurers Violating Section 103 to Be Punished. — Any
County Treasurer who shall violate the provisions of Section 103 shall be
fined, on conviction thereof, a sum not exceeding one thousand dollars, and
his bond shall be liable to said Sinking Fund Commission for the amount
of the loss sustained by said Commission, together with all costs and expenses
thereof.
Civ. C. '22, § 105 ; Civ. C. '12, § 100 ; Civ. C. '02, § 96.
§ 106. Sinking Fund Commission May Re-discount Notes. — The Sinking
Fund Commission of South Carolina is hereby authorized and empowered to
re-discount notes held by them covering loans made to political subdivisions of
the State where it is found desirable to do so and can be accomplished on a
§ 107 Civil Code 754
satisfactory basis. The Sinking Fund Commission may indorse such paper to
be discounted.
1929, XXX YI, 238.
§ 107. In Wliat Money Loans Must Be Paid. — In the case of all loans, to
whatsoever person, corporation or county, made by the Commissioners of the
Sinking Fund of the State, whether of the ordinary sinking fund, or of the
cumulative sinking fund (for the reduction and payment of the South Caro-
lina 4% per cent Brown Bonds and Stocks), and in the case of all bank deposits
of said sinking fund, the principal thereof, and the interest and other charges,
costs and dues accruing on said loans and deposits, shall be payable in, and
shall always be paid to the said Commissioners of the Sinking Fund in the
following kinds of funds and in no other, to wit : in gold and silver coin of
the United States, in United States currency, and in National Bank notes.
Civ. C. '22, § 106 ; Civ. C. '12, § 101 ; Civ. C. '02, § 97 ; 1899, XXIII, 119.
§ 108. Title of State by Forfeiture Renounced — Reservation as to Dues and
Acceptance. — The State of South Carolina hereby renounces all title by
forfeiture for nonpajonent of taxes to each and every parcel of land in the
several counties of the State listed on the forfeited land record on the twenty-
fourth day of December, 1887, and will treat them hereafter as the lands of the
former owner, his heirs or assigns; but this renunciation of title is upon the
reservation and condition that the State may hereafter collect by suit at law,
or other legal method, from said lands a sum equal to the aggregate amount of
all annual assessments for taxes with the penalties that might and would have
been assessed and charged against the said lauds in case the same had never
been declared delinquent and forfeited; and the retention of the possession and
use of said lands for ninety days after the said 24th day of December, 1887,
by said former owner, his heirs or assigns, shall be deemed sufficient evidence
of his or their acquiescence in and acceptance of the reservations and con-
ditions of said renunciation of title.
Civ. C. '22, § 107 ; Civ. C. '12, § 102 ; Civ. C. '02, § 98 ; 1887, XIX, 864.
§ 109. Sinking- Fund Commission to Hear Petition for Relief. — The Sink-
ing Fund Commission is hereby authorized to hear and determine upon satis-
factory proof the petition of any taxpayer praying relief on ground that all
taxes, as described in last Section, have been paid or that portions of such taxes
have been paid and an offer to pay the balance, accompanied by the sum ad-
mitted to be owing. And the said Sinking Fund Commission shall grant such
relief in the premises as may be just.
Civ. C. '22, § 108 ; Civ. C. '12, § 103 ; Civ. C. '02, § 99 ; 1888, XX, 52.
§ 110. lien of State for Taxes — How Enforced. — To secure the entire debt
due the State for prior taxes or other dues accrued to the State to and inclu-
ding the levy of 1886, or for any other purpose whatsoever, and for the levy
of 1887, and for all subsequent levies, as they may have accrued or shall accrue
upon each parcel of said land, and the costs and penalties due thereon the
State shall have a prior and preferred lien upon said lands, to be enforced and
asserted in any court of competent jurisdiction by the Commissioners of the
Sinking Fund, in such cases, at such time, and to such extent, as they may
deem most advantageous to the interests of the State. The proceeds of any
sale ordered by the court in such suit shall be applied first to the payment to
the Sinking Fund Commission of the taxes, costs and penalties charged against
the property, and next to the payment of the taxed costs in the suit and ex-
755 Civil Code § 111
penses of sale, and the surplus, if any there be, shall be paid over to the
former owners or parties in interest as their interest may appear.
Civ. C. '22, § 109 ; Civ. C. '12, § 104 ; Civ. C. '02, § 100 ; R. S. 372 ; 1889, XX, 345 ; 1887,
XIX, 865, § 6 ; 1888, XX, 52, § 8.
§ 111. Lands Not on Tax Books to Be Surveyed, Listed and Charged.—
The Commissioners of the Sinking Fund are hereby authorized to have sur-
veyed any lands that they are informed or believe have been continuously for
ten or more immediately preceding years upon neither the Tax Duplicate or
Forfeited Land List of this State; and if after such survey the said absence
from said tax books be found to exist, to cause the said land to be placed upon
the Tax Duplicate in the owner's name, if known, or in the name of "Un-
known," if the owner's name be not known, charged and taxed with the
entire cost of the survey and investigation, and fifty per cent penalty additional
thereto, and with the taxes for five years immediately preceding, and collecting
the same under existing laws for collection of taxes. The County Treasurer
shall pay to the Sinking Fund Commission said costs of survey and said fifty
per cent, penalty additional thereto from amount collected, and apply the
residue as provided by law. This Section shall be by the Sinking Fund
Commission applied to such extent and in such cases as they may deem most
advantageous to the State.
Civ. C. '22, § 110 ; Civ. C. '12, § 105 ; Civ. C. '02, § 101.
§ 112. Settlement of Tax Execution. — The County Auditors and Treas-
urers shall annually have a full and final settlement as to tax executions issued
by said Treasurers within twelve months after the expiration of the time al-
lowed by law for the payment of taxes in any year.
Civ. C. '22, § 111 ; Civ. C. '12, § 106 ; Civ. C. '02, § 102 ; 1896, XXII, 255.
§ 113. NuUa Bona Tax Executions to Be Returned to Auditors. — All exe-
cutions issued for the collection of taxes by the County Treasurers and returned
"nulla bona" for any reason or "double entry," or which are not collected
for any reason, shall be filed in the Auditor's office within one year from the
expiration of the time for the payment, without penalty, of the taxes for the
collection of which the executions are issued.
The Auditor, on the filing of the said executions, shall give a receipt to the
County Treasurer for the same, stating the amount due on each execution and
the name of the party against whom the execution is issued, the kind and
location of the property, the nature of the Sheriff's return and as full descrip-
tion of the property as he can furnish from his records, and he shall at the
same time furnish a duplicate of said receipt to the Secretary of State, as agent
of the Sinking Fund Commission,
Civ. C. '22, § 112 ; Civ. C. '12, § 107 ; Civ. C. '02, § 103 ; 1898, XXII, 726.
§ 114. Auditors', Sheriffs', and Treasurers' Books Accessible to Sinking
Fund Commission's Agents — Duties and Powers of Agents. — Any agent of
the Sinking Fund Commission shall be allowed free access by the Auditors,
the Treasurers and Sheriffs to said executions, and to the tax books, and to
all records in their respective offices relating to tax matters, and may proceed
to collect all tax claims pertaining to said execution, and also which pertain to
such executions for taxes uncollected which may be lost or otherwise unac-
counted for by the Sheriff or Treasurer in any year prior or subsequent to the
passage of this Article, and all back taxes on lands and buildings, and on
railroad property, real and personal, which are off the tax books, or being
§ 115 Civil Code 756
on the tax books are found to have escaped the payment of taxes in any year
or years, from any cause, said taxes being past due and unpaid for twelve
months, and not stayed by the action of any judicial process, including all
cases of partial returns and payment of taxes on lands by any taxpayer who
returns and pays in less than his titles call for, whose whole estate shall in
all such cases be held liable under the prior and preferred lien for unpaid
taxes under the provisions of this Article for any such shortage in returns and
payments in proportion to the said shortage, and turn the proceeds into the
ordinary sinking fund of the State under proceedings now provided by law;
and the Secretary of State as agent of the Sinking Fund Commission, is hereby
authorized, in cases of railroad property, real and personal, to fix the value
thereon for the purposes of this Article, subject to the right of the taxpayers
to appeal to the State Board of Equalization of railroad property, to be con-
vened in extra session at the request of the Secretary of State, and the decision
of said Board shall be final, and shall proceed to issue his execution against
said property for the collection of said back taxes, costs and penalties, and
collect the same under the provisions of Sections 115 to 121, inclusive.
Civ. C. '22, § 113; Civ. C. '12, § 108; Civ. C. '02, § 104; 1898, XXII, 726.
§ 115. Powers of Secretary of State as to Forfeited Lands — Valuation. —
It shall be lawful for the Secretary of State, as agent of the Commissioners of
the Sinking Fund, or for his authorized agent, to prepare a statement of the
simple taxes, with fifteen per cent, penalty thereon for each and every levy
which to him or his agent appears past due and unpaid upon any land, build-
ings, and railroad property, real or personal, upon which any levy made by the
Legislature appears past due and unpaid for twelve months; the calculation of
taxes due shall be made at such valuation as the Secretary of State may deem
just and equitable.
Civ. C. '22, § 114 ; Civ. C. '12, § 109 ; Civ. C. '02, § 105 ; 1892, XXII, 82.
§ 116. Entry on Lands and Proceedings. — The Secretary of State shall
then, by himself or his agent, enter upon the lands and personally serve a
copy of such statement of dues, with a demand for payment of same, together
with the necessary mileage, advertisement, and other costs and charges accrued
thereon, upon any person whom he finds in possession of the land, or of any
part thereof; and if he fails to find any one in possession of the land, or any
part thereof, upon such entry he shall post a copy of such statement and
demand upon the premises, and shall serve such person or persons as to him
or his agent appears to be the last owner, with a copy of the said statement
and demand, if such owner or party in interest be a resident of the county in
which said land is located; otherwise he shall, for three consecutive weeks,
insert in some paper published in the county, or having a circulation therein,
an advertisement, briefly describing the land, with the total amount due thereon,
together with the mileage, advertisement and other costs, and a demand for
the payment of the same within three weeks from the date of the first insertion,-
under pain of distress and sale of the land to satisfy said demand, with costs.
If payment in gold, silver or paper, national currency of the United States, be
not made within three weeks from the date of personal service, posting or first
insertion of advertisement as above provided, then it shall be lawful at any
time thereafter for the Secretary of State, as agent of the Commissioners of
the Sinking Fund, to issue, in the name of the State, a warrant or execution
in duplicate against the said land upon which said taxes, penalties, costs and
charges are due, signed by him in his official capacity, directed to the Sheriff
757 Civil Code § 117
of the county in which the said land is situated, or to his lawful deputy, requir-
ing and commanding him to levy the same by distress and sale of all of the
said land in default to satisfy the taxes, State, school, county or other special
levies, penalties, costs and charges against the property in the statement, to-
gether with the Sheriff's fees and costs, which warrant or execution shall run
substantially in these words (filling the blanks to suit each case), viz. :
Secretary of State as ex officio agent of the Commissioners of the Sinking Fund,
to the Sheriff of County, or to his lawful deputy : Whereas, it appears
that that lot or parcel of land, described as acres, more or less, situate
in Township and County, bounded by lands of , is in
default for taxes, penalties and costs to the amount of $ , as will more
fully appear by the attached statement and demand, and by the return of the
Secretary of State, or his agent, endorsed thereon, as to the service, posting,
or advertisement of same as law requires, and the neglect of owner or person
in interest to pay the above charges : These are, therefore, in the name of the
State, strictly to charge and command you to levy by distress and sale of the
said land the sum of dollars, together with dollars, the penal-
ties, costs and charges thereof, and for so doing this shall be your sufficient
warrant. Given under my hand and seal this day of , A. D.
19....
Secretary of State and ex officio Agent of the Commissioners of the Sinking
Fund.
Civ. C. '22, § 115 ; Civ. C. '12, § 110 ; Civ. C. '02, § 106 ; 1892, XXII, 82.
§ 117. Fees, Costs and Expenses. — For every such statement and demand
prepared, and so personally served or advertised by the Secretary of State,
there may be collected for the Commissioners of the Sinking Fund, to be used for
the benefit of the State, not more than three dollars, five cents per mile for
every mile actually traveled, in entering upon the premises or service of the
statement of dues and demand in going and returning, and not more than
one dollar for advertising, and for every warrant issued by the Secretary of
State, nor more than two dollars. And the Sheriff shall take out of said land
hi default the following fees in the execution of his office : For serving war-
rant, one dollar, besides mileage at the rate of five cents for each mile actually
traveled in executing the warrant; for advertising sale, twenty-five cents; for
making sale and executing deed, three dollars; and for all sums levied as the
simple taxes, as aforesaid, five per cent: Provided, The printer's charge for
advertising shall not exceed fifty cents for each tract of land levied on under
execution; and the Sheriff is prohibited from demanding or collecting any
greater sum therefor than is hereby allowed; nor shall he receive fees upon
nulla bona returns, nor from any other source than from the particular parcel
upon which the particular fees, costs and charges accrue.
Civ. C. '22, § 116 ; Civ. C. '12, § 111 ; Civ. C. '02, § 107 ; 1892, XXII, 82.
§ 118. Sheriffs' Possession, Sale, Proceedings and Distribution of Pro-
ceeds.-^Under and by virtue of said warrant or execution the Sheriff shall
seize and take exclusive possession of said land in default, and, after due adver-
tisement, sell the same before the court house door of the county, on a regular
sales day, and within the usual hours for public sales, for cash, make title
therefor to the purchaser complying with terms of sale, and annex to said title
the duplicate warrant, with endorsement thereunder; put the purchaser in
possession of the property sold and conveyed, and, after deducting from pro-
§ 119 Civil Code 758
ceeds of sale tlie amount of taxes, penalties, costs and charges, shall pay over
to the former owner, or to parties in legal interest, as their interest may appear
upon conclusive proof thereof, the surplus, if any there be, and shall pay to
the Secretary of State, as agent of the Commissioners of the Sinking Fund,
within ninety days from the date when the execution was placed in his hands,
all the taxes, penalties, costs and charges other than the Sheriff's costs for
levy, advertisement, and sale : Provided, That if the surplus be not paid over
by the Sheriff within six months, to the former owner of land, or to the party
formerly of legal or equitable interest in the land, upon a conclusive proof of the
Sheriff of such ownership or legal interest, then, at the expiration of the said
six months, it shall be the duty of the Sheriff to pay over said surplus to the
Secretary of State, with an accompanying statement, certified to by him officially,
fully describing the land from which the particular surplus was derived, and
showing clearly the amount for which said land was sold, the amount of costs
and charges disbursed therefrom by him and the surplus remaining, and there-
by paid over; said surplus shall be, by the Secretary of State, turned over to
the Treasurer of the Sinking Fund, with the said accompanying statement, and
be held by him for five years from date of sale, subject to the order of the
Board of Commissioners of the Sinking Fund for the refunding of the same
to any person or persons conclusively proving to the said Board that they are
entitled to said surplus, or any part thereof, on account of their former owner-
ship or legal interest. And that any surplus not so refunded vdthin five years
shall be passed to the general Sinking Fund of the State. In case there be no
bid equal in amount to the taxes named in said warrant or execution the County
Auditor shall buy the land for the Commissioners of the Sinking Fund as the
actual purchaser thereof for the amount of said taxes, costs, penalties and
charges, and the Sheriff shall thereupon execute titles to the said Commissioners
of the Sinking Fund as to any other purchaser and in the manner above pro-
vided, and shall put them or their authorized agent in possession of the
premises, upon the payment to him, by the Commissioners of the Sinking Fund,
the costs and fees above provided for the Sheriff. The land so sold and pur-
chased and delivered to the said Commissioners of the Sinking Fund shall be
treated by them as assets of the State in their charge and by them sold at such
times and in such manner and upon such terms as by them shall be deemed
most advantageous to the State.
Civ. C. '22, § 117 ; Civ. C. '12, § 112 ; Civ. C. '02, § 108 ; 1892, XXII, 82.
§ 119. Petition by Owner — Appeal to Sinking^ Fund Commission — ^Pro-
ceedings. — In case any owner or person having any interest in any parcel of
such land alleged to be in default by the Secretary of State as aforesaid, shall
allege that the taxes have been paid, he can, and may, before the issuing of
the warrant to the Sheriff, set forth his alleged grievance by petition in writing,
accompanied with such evidence in writing as he may desire to submit, to the
Secretary of State, whose duty it shall be to pass upon the same; and if the
petitioner shall be dissatisfied with the ruling of the Secretary of State, he
shall have the right of appeal to the Board of Commissioners of the Sinking
Fund, who are authorized to hear and pass final judgment upon such appeal,
provided the appealing petitioner, vrithin twenty days of the ruling of the
Secretary of State, file with the Secretary of State a written appeal to the said
Board, with all papers in the case, and pending the decision of the said Board
on such appeal there shall be a stay of the issuing of the warrant to the Sheriff :
Provided^ That if, before the issuing of the execution by the Secretary of
State to the Sheriff, any owner or person interested in the land shall personally
759 Civil Code § 120
file with the Secretary of State, or with his agent, notice that he deems the
valuation fixed by the Secretary of State as excessive, and that he desires the
Township Board of Assessors to value the property, then it shall be the duty
of the Secretary of State, or his agent, to call upon the said Township Board
of Assessors for the township in which the land is located, to certify to him
a valuation of the said land, with improvements thereon, under pain of any
member being removed from office and being fined five dollars by any Magistrate
(one-half of said fine for the benefit of the Commissioners of the Sinking Fund
and one-half for the person demanding the valuation), who shall fail to so
certify a valuation within one week, and such valuation by the members of
the said Board of Assessors, or a majority of them, shall be final and conclusive,
without right of appeal therefrom: And provided, further, If the said owner,
or persons, in interest, do not appear and personally serve in writing the
Secretary of State, or his agent, with such personal notice of appeal to the
Township Board of Assessors, they shall be ever afterwards barred fropa any
appeal whatever from the valuation placed upon the land by the Secretary of
State, or his agent.
Civ. C. '22, § 118 ; Civ. C. '12, § 113 ; Civ. C. '02, § 109 ; 1892, XXII, 82.
§ 120. Tax Duplicate to Be Prima Facie Evidence — Rebutting Evidence
Limited. — The failure of the tax duplicates to show the payment of any levy
or part thereof, made by the General Assembly, shall in all courts of this
State, be received as prima facie evidence of the nonpayment of such levy, or
part thereof, and of the existence of the State's prior and preferred lien upon
the land to secure the payment of such levy, or part thereof, with such
penalties and costs as may have accrued thereon, and as a sufficient warrant
for the execution and sale herein provided, and no rebutting evidence shall be
in any proceeding in this State admitted except the production of the tax
receipt, signed by the County Treasurer, or a receipt or certificate, signed by
the Secretary of State, or his agent, showing that said levy, or part thereof
or any penalties and costs that may have accrued thereon, were paid at the
proper time and to the person authorized by law to receive it: Provided, further,
That such receipt, or certificate of payment, shall be evidence only as to the
particular levy to which it refers, and shall not affect any other levy, or
charges or action hereunder.
Civ. C. '22, § 119 ; Civ. C. '12, § 114 ; Civ. C. '02, § 110 ; 1892, XXII, 82.
§ 121. Sheriff's Deed Prima Facie Evidence — Limitation of Action — Neces-
sary Evidence. — In all cases of sale, the Sheriff's deed of conveyance, whether
executed to a private person, a corporation, or to the Commissioners of the
Sinking Fund, shall be held and taken as prima facie evidence of good title in
the holder, and that all proceedings have been regular and all requirements of
the law have been complied with. No action for the recovery of land sold by
the Sheriff under the provisions of this Act, or for the recovery of the possession
thereof, shall be maintained unless brought within one year from the date of
sale, and unless it be sustained by conclusive evidence from the tax duplicate,
or from a tax receipt signed by the County Treasurer, or by a certificate signed
by the Secretary of State, or by his agent, showing that all of the taxes and
levies for which the land was sold, with the costs that may have accrued thereon,
were paid prior to the sale, at the proper time, and to the properly authorized
. officials.
Civ. C. '22, § 120 ; Civ. C. '12, § 115 ; Civ. C. '02, § 111 ; 1892, XXII, 82.
§ 122 Civil Code 760
§ 122. Ctiintdative Remedies — Existing Suits. — The remedy afforded by
Sections 115 to 121, inclusive, is additional to existing remedies, and the Com-
missioners of the Sinking Fund shall alvs^ays have the choice of remedies, and
the right to abandon either remedy at any stage of proceedings and adopt any
other existing remedy. The provisions of Sections 115 to 121 herein, inclusive,
may be applied to cases already in suit, as well as to other cases.
Civ. C. '22, § 121 ; Civ. C. '12, § 116 ; Civ. C. '02, § 112.
§ 123. Sinking Fund Commission's Power to Investigate Irregularities
and Shortages in Tax Collections. — Except as to the collection of all such tax
claims as are described and set forth in Section 114, the Sinking Fund Com-
mission shall not collect any tax for the Sinking Fund Commission : Provided,
That the Sinking Fund Commission shall have the right to fully investigate all
cases of tax receipts issued by County Treasurers, Sheriffs or Deputy Sheriffs,
found by the agent in the hands of the taxpayers, the money therefor being
not turned over and accounted for by such Treasurer, Sheriff or Deputy
Sheriff, and other like irregularities and shortages found to exist against the
said officers in the manner of tax collections ; and the right and power to collect
the money due in all such cases, by an action or actions which they are hereby
authorized to bring in any court of competent jurisdiction under existing laws,
such sums being past due and unpaid for twelve months, and having escaped
the detection and correction by the Comptroller General in the annual settle-
ment between the Auditor and Treasurer : Provided^ That such action shall in
no manner affect the criminal liability of such defaulting officer: Provided,
further^ That when the Sinking Fund Commission shall collect any moneys on
account of said shortages, they shall retain, for the benefit of the State Sink-
ing Fund, only the State's portion of the taxes thereon, and refund all the
balance thereof to the County Treasurer, where it belongs, after deducting ten
per cent, of said balance on account of expenses of collecting said balance.
Civ. C. '22, § 122 ; Civ. C. '12, § 117 ; Civ. C. '02, § 113 ; 1900, XXIII, 353.
§ 124. Sinking Fund Commission to Collect Unpaid School Taxes. — When-
ever, under operation of existing law, unpaid taxes, costs and penalties have
become, or hereafter shall become, assets of the State in charge of the Commis-
sioners of the Sinking Fund by reason of the same being past due and unpaid
for twelve months, whether the same be upon or off the tax duplicate, or upon
or off the forfeited land list as forfeited prior to December 24th, 1887, the
Secretary of State, as agent of the Commissioners of the Sinking Fund, shall
hereafter, once a year, pay over to the respective County Treasurers (to be by
them placed to the credit of the common school fund), out of such assets as
may have been collected by him during the year, so much thereof as would
have been the simple constitutional school tax had the same not become assets
of the State in charge of the Commissioners of the Sinking Fund, as aforesaid.
Civ. C. '22, § 123 ; Civ. C. '12, § 118 ; Civ. C. '02, § 114 ; 1896, XXII, 61.
§ 125. Disposition of Lands Forfeited and Sold to State. — The Sheriff of
each county shall be required, at the request of the Sinking Fund Commis-
sion, to take and hold possession of all lands forfeited and sold to the State
for taxes, and rent out the same for said Commission and negotiate sales of
the same, and shall rent out and negotiate sales of any lands in his county
belonging to the State, and collect all of said rents, and have the right to pro-
ceed to collect the same, in the name of the Commission, by any and all of the
proceedings allowed by existing law.
Civ. C. '22, § 124 ; Civ. C. '12, § 119 ; Civ. C. '02, § 115 ; 1898, XXII, 729.
761 Civil Code § 126
§ 126. Sheriff's Renting and Sales — Commissions — Returns to State Sec-
retary — Costs — Supervision — Liability. — For doing said renting he shall have
a commission of ten per cent, on all rents collected, and for making sales he
shall have five per cent, of the amount realized from said sale; but he shall
receive his commissions on each installment vfhen it is paid, if the sale should
be partly for cash and partly on time. The Sheriff shall promptly send
to the Secretary of State a minute and full description, in writing, of all prop-
erty purchased at tax sale for the Sinking Fund Commission, and shall
promptly send to the Secretary of State a title deed for all real estate so pur-
chased, made and executed in the manner and form approved by the Attorney
General ; and no costs or fees allowed by law to County Treasurers, Auditors or
Sheriffs for issuing execution, making levy, sale or deed, taking and holding
exclusive possession, or for noting transfer in such cases, shall be paid by the
Commissioners of the Sinking Fund to said County Treasurers, Auditors or
Sheriffs until the land or property upon which said costs or fees accrued
shall have been sold by the Commissioners of the Sinking Fund and paid for,
or until he collects sufficient rent from any parcel of land to pay costs and
fees accrued thereon: Provided, That in cases where any such sale and con-
veyance have occurred since the eighteenth day of February, A. D. 1898, the
Commissioners of the Sinking Fund, after the deed of conveyance and the
possession of the land have been turned over to them, and they have become
satisfied as to the regularity of the proceedings under which the land was
sold and conveyed, shall be, and are hereby, authorized to pay at once any
costs and fees of any County Treasurer, County Auditor or Sheriffs incurred
in reference to such land. That in holding, or renting, or negotiating sales
of property, or collecting money for the Commissioners of the Sinking Fund,
the County Sheriff' shall act under their direction and control, and shall make
reports and render accounts and make settlements in such manner and at
such times as said Commission may require.
The said Sheriff's official bond shall be liable for the funds so collected for
the Sinking Fund Commission, less his commissions on the same.
Civ. C. '22, § 125; Civ. C. '12, § 120; Civ. C. '02, § 116 ; 1899, XXIII, 259.
§ 127. Expenses of Survey — How Paid. — No Expenses for surveying out
abandoned lands for the Sinking Fund Commission shall be incurred unless a
prospective purchaser shall deposit enough money with the Commission to
cover said expenses of the survey, or shall file a written agreement with said
Commission to look to the proceeds of the lands when sold, and to no other
source, for his pay.
Civ. C. '22, § 126; Civ. C. '12, § 121; Civ. C. '02, § 117; 1898, XXII, 729.
§ 128. Personnel of Forfeited Land Commission. — A Forfeited Land
Commission is hereby created in each of the Counties of this State,
consisting of the County Treasurer, County Auditor and Clerk of Court,
all acting ex officio, and who shall serve without compensation: Provided, That
the Chairman of the Board of County Commissioners or Governing Board of
the various Counties may serve on the Forfeited Land Commission when
officially designated by the County Legislative Delegation, and he shall have
equal authority with other members of the Commission and shall serve without
compensation. Provided, That in Florence County there shall be appointed
one (1) person to be known as Forfeited Land Commissioner, such appointment
to be made by the Governor upon the recommendation of a majority of the
Legislative Delegation, whose duty it shall be to take charge of forfeited lands,
§ 129 Civil Code 762
sell same, receive deed for such land and make deed for the purchaser, and
when same is sold and deed received, shall receive Five ($5.00) Dollars for
each such deed, said Commissioner to hold for a term of four (4) years unless
sooner removed for cause. Provided, further, That in all counties having Reg-
ister of Mesne Conveyances that such Register of Mesne Conveyance shall con-
stitute a member of the said Forfeited Land Commission for that County in
lieu and stead of the Clerk of the Court.
1926, XXXIV, 920 ; 1929, XXXVI, 125 ; 1930, XXXVI, 1204 ; 1930, XXXVI, 1284, 1282.
§ 129. Duties. — The duties of the said Forfeited Land Commission herein
created for each of the Counties of the State shall be to effect the sale of
lands now or which may hereafter be forfeited and bid in for the various
Forfeited Land Commissions of South Carolina by the County Auditors of
the several Counties of the State, in pursuance of Section 778.
1926, XXXIV, 920 ; 1929, XXXVI, 125.
§ 130. Duties of Sinking Fund Commission. — The Sinking Fund Com-
mission of South Carolina shall report to the Forfeited Land Commission for
each County all lands in such County forfeited for taxes and bought in for
the said Sinking Fund Commission for taxes prior to the passage of Sections
128-133, which remain on hand and undisposed of at the time, and shall make
deeds to all lands formerly sold for taxes and now in its possession to purchasers
of such lands as requested of it in writing by the Forfeited Land Commission
of the County or Counties in which such lands are located.
1926, XXXIV, 920 ; 1929, XXXVI.
§ 131. Sales — Proceeds — Titles. — All lands deeded under the terms of sec-
tions 128 to 133 to the Forfeited Land Commission of any County shall be
held by them as assets of the County and State, and sold to the best interest
of the County and State, the proceeds of such sales to be turned over by said
Forfeited Land Commissions to the County Treasurer of their respective Coun-
ties. And the County Treasurer shall, at the close of his fiscal year, divide
such funds, after deducting the expense warrants as, drawn on him by the
Forfeited Land Commission of his County, between the County and State in
proportion to their respective interests, the County's part to be placed in the
general county fund, and the State's part to be turned over to the Sinking
Fund Commission to be applied to reduction of the State debt. Provided, That
if any tract of land is sold for less than the taxes and penalties due thereon
that in such case the proceeds of such sale shall be divided between the State
and County in the proportion of the amount of taxes and penalties due each
of them. All deeds for lands sold under the authority of Sections 128-133 shall
be made by the Sinking Fund Commission of South Carolina.
1926, XXXIV, 920 ; 1929, XXXVI, 125 ; 1930, XXXVI, 1204.
§ 132. Fees of Sheriff. — In case of any delinquent lands being bought in
and held by the Forfeited Land Commission, the Sheriff of such County shall
receive for his services the following compensation, and no more; for serving
warrant and taking exclusive possession of property. One ($1.00) Dollar and
mileage at the rate of five (5) cents per mile for each mile actually traveled;
for issuing deed to the Forfeited Land Commission, One ($1.00) Dollar, and
cost of advertising as now provided for by law, same to be paid out of ordinary
County funds on warrant of County Commissioners, or such officers in each
county authorized to issue such warrants.
1929, XXXVI, 125.
763 Civil Code § 133
§ 133. Organisation — Compensation — Quorum. — The Forfeited Land Com-
missions for the several counties shall organize by electing one of their number
Chairman and may elect a Secretary, whose duties they shall prescribe and
whose compensation they shall fix, subject to the approval of the Legislative
Delegation: Provided, That in no case shall the compensation exceed five (5) per
cent, of the money received for the sale of lands made by the Commission, such
compensation and other necessary expenses to be paid by vouchers drawn on
the County Treasurer and paid by the County Treasurer from the Ordinary
County Fund of their respective counties and signed by all members of the
Commission for such County. A majority of each Commission shall constitute
a quorum for the transaction of other business.
1926, XXXIV, 920 ; 1929, XXXVI, 125.
§ 134. Commissioners to Refund Money to Purchasers Who Have Pur-
chased Lands Not Abandoned. — ^When any land shall be sold by the Commission
as abandoned lands, and it turns out that the lands are not abandoned, but the
taxes have been paid, and the purchaser loses the land, the Commissioner shall
refund the money to said purchaser.
Civ. C. '22, § 127 ; Civ. C. '12, § 122 ; Civ. C. '02, § 118.
§ 135. Number of Salaried Field Agents. — The number of salaried field
agents employed by the Commissioners of the Sinking Fund shall be one, at
a salary not exceeding one hundred dollars per month, payable out of his col-
lections for the Commissioners of the Sinking Fund, who shall discharge the
duties imposed by the provisions of this Article, and without other compensa-
tion shall also perform such other field work relating to escheated land and
other matters as the Commissioners of the Sinking Fund may require : Provided,
That the Commissioners of the Sinking Fund may employ as many additional
field agents as they may deem advisable, the sole compensation of each of
whom shall be a commission not exceeding twenty-five per cent, upon his actual
net collections and remittances to the Commissioners of the Sinking Fund.
Civ. C. '22, § 128 ; Civ. C. '12, § 123 ; Civ. C. '02, § 119.
§ 136. Duty of County Auditor as to Property Off Tax Books. — When the
officials of a county charged with the assessment of property, or collection of
taxes, shall discover any property off the tax books, the County Auditor is
authorized to charge same on tax books (and at once notify the Comptroller
General, who shall immediately notify the Secretary of State, as agent of the
Sinking Fund Commission), with taxes of the current year and all back taxes
due, and the County Treasurer shall collect and expend the same as if the
said collection were taxes of the then current year. No County Auditor shall
charge property with back taxes after written notice from the agent of the
Sinking Fund Commission that the back taxes on this particular piece of prop-
erty are then in process of collection by the said Sinking Fund Commission.
And the Sinking Fund Commission's agent shall give said notice to said
Auditor, immediately on discovery of facts rendering it necessary to investigate
as to any such piece of property. And if the said Auditor, Treasurer or Sheriff
shall refuse to allow such free access to said executions, books and records, the
said agent may proceed by mandamus to require him or them to give access
to the same; and if the said Sheriffs and Treasurers shall refuse or neglect to
make the return of said executions to the Auditor's office in due time, they
may be compelled by mandamus to make said return: Provided, That if the
said Sheriff have or shall have lost any tax execution placed in his hands by
§ 137 Civil Code 764
the County Treasurer in any year or years prior or subsequent to the ap-
proval of this Article, and cannot, or will not account for or pay for the
same within one year from the time the taxes pertaining to said lost execution
were past due, the said Sinking Fund Commission shall have the right to re-
cover from the said Sheriffs treble the amount of such taxes and penalties, in
an action or actions which they are hereby authorized to bring in any court of
competent jurisdiction : Provided, That this pro^dsion shall not affect in any
manner the rights and powers of Countj^ Treasurers to enforce the collection
of taxes by Sheriffs under existing laws exercised within one year from the
time the same became past due.
Civ. C. '22, § 129 ; Civ. C. '12, § 124 ; Cir. C. '02, § 120 ; 1898, XXII, 725.
§ 137. Public Buildings of State and of State Institutions to Be Insured
by Sinking Fund Commission. — All insurance on public buildings and on the
contents thereof of the State of South Carolina and of all institutions supported
in whole, or in part, by the State of South Carolina, shall be carried by the
Sinking Fund Commission: Provided, That no insurance shall be carried on
the State House.
Civ. C. '22. § 1.30 : Civ. C. '12. § 125 ; Civ. C. '02, § 121 ; 1900, XXIII, 397 ; 1901, XXIII,
738 ; 1902, XXIII, 967 ; 1918. XXX, 881.
§ 138. Public Buildings of Counties. — All insurance of public buildings
and the contents of the several counties of the State of South Carolina shall be
carried by the Sinking Fund Commission.
Civ. C. '22, § 131 ; Civ. C. '12. § 126 ; Civ. C. '02, § 122 ; 1900, XXIII, 397 ; 1901, XXIII,
738 ; 1918, XXX, 881 ; 1928, XXXV, 1185.
§ 139. Insurance of School Buildings. — All insurance of public school
buildings and on the contents thereof, whether such buildings are held and
operated under the general school laws or law applicable to special school dis-
tricts only, shall be carried by the Sinking Fund Commission, upon the ex-
piration or cancellation of existing policies, and upon all new insurance. Here-
after the Sinking Fund Commission is hereby, required to insure all public
school houses and public school buildings against loss or damage by and from
wind storms without additional charges for premium therefor. Provided, The
Trustees of any school district may insure school buildings located within
incorporated cities and towns in any mutual insurance company or associa-
tion doing business under the laws of the State : Provided, That should any
existing school building or any school building hereafter constructed be aban-
doned for use for school purposes the Sinking Fund Commission is hereby au-
thorized and empowered to cancel all insurance carried by them on such
abandoned school buildings and their contents, and the Sinking Fund Commis-
sion shall not be required to renew existing insurance or write any insurance
on any such building and its contents, the use of which for school purposes
has been discontinued : Provided, That before the cancellation of any insurance
the Secretary of the Sinking Fund Commission shall give notice to the proper
authorities that such cancellation is to be made at least thirty (30) days prior
to cancellation.
Civ. C. '22, § 132; 1918, XXX, 881; 1919, XXXI, 246; 1920. XXXI, 1147: 1922. XXXII,
976 ; 1928, XXXV, 1171.
§ 140. Officers Having Custody of Such Buildings to Insure as Provided
Herein. — The proper officer, official or officials, or trustees having by law
the care and custody of State and county buildings and of public school build-
765 Civil Code § 141
ings, shall insure such buildings under the provisions herein set forth, whether
such buildings have been heretofore insured or not.
Civ. C. '22, § 133 ; 1918, XXX, 881 ; 1919, XXXI, 246.
§ 141. Premium Rate. — That all insurance carried by the Sinking Fund
Commission, as provided for in this Article, shall be carried at the same premium
rate which, in the judgment of the Sinking Fund Commission, would be
charged by reliable old line insurance companies for carrying this insurance :
Provided, That should the said old line insurance companies increase or de-
crease their rates, the Sinking Fund Commission shall not be required to follow
such change in rates, if in their judgment the change is not justified.
Civ. C. '22, § 134 ; 1918, XXX, 881.
§ 142. Payment of Premiums. — That the premiums on all policies of in-
surance issued by the Sinking Fund Commission shall be paid by the officer,
official or trustee having the property insured under their care and custody
upon demand of the Sinking Fund Commission, and in the event that there
be no funds on hand with which to make said payment when demand is made,
then payment shall be made out of the first funds available for such institution,
county, or school district, and until paid the premium due the Sinking Fund
Commission shall be a preferred claim: Provided, That the Sinking Fund
Commission may charge interest at the rate of five (5%) per cent, per annum,
on all amounts due and unpaid as premium on policies issued.
Civ. C. '22, § 135 ; 1918, XXX, 881.
§ 143. Reinsurance by Sinking- Fund. — The Sinking Fund Commission
shall reinsure, upon terms which the Commission may deem most advantageous,
in reliable insurance company or companies, such portion of their ' insurance
liability as is commensurate with the principles of safe underwriting, and shall,
from time to time, prescribe such rules and regulations as may be necessary in
placing and handling this reinsurance.
Civ. C. '22, § 136 ; Civ. C. '12, § 137 ; 1909, XXVI, 92 ; 1913, XXYIII, 4 ; 1918, XXX, 881 ;
1919, XXX, 246.
§ 144. Disposition of Premiums. — All funds paid over to the Sinking Fund
Commission as premiums on policies of insurance, and all money received from
interest on loans and deposits, and from any other source, connected with the
insurance of public property provided for herein, shall be held by the Sinking
Fund Commission as an insurance sinking fund for the purpose of paying all
fire losses for which they are liable, and the expenses necessary to the proper
conduct of said insurance of public property by the Sinking Fund Commission,
and shall be invested by them as are other funds in their hands: Provided,
That when the insurance sinking fund, herein provided for, reaches the sum
of one million ($1,000,000.00) dollars, no further premiums shall be paid
until a part of such fund has been used in the payment of losses and expenses,
and in that event the premiums of insurance shall be again paid as provided
herein, until the fund again reaches the sum of one million ($1,000,000.00)
dollars: Provided, further, That no building or property at present insured,
or that shall be insured hereafter, by the Sinking Fund Commission shall cease
to pay premiums until five (5) annual premiums shall have been paid even
though such payments increase the Insurance Sinking Fund, herein provided
for beyond the sum of one million ($1,000,000.00) dollars.
Civ. C. '22, § 137 ; Civ. C. '12, § 131 ; Civ. C. '02, § 128 ; 1916, XXIX, 695 ; 1918, XXX,
881 ; 1926, XXXIV, 1006.
§ 145 Civil Code 766
§ 145. How Insurance Effected. — The Sinking Pnnd Commission shall
notify the officers, officials or trustees having the care and custody of the
buildings insured under the provisions of this Article, in writing, in advance
of the expiration of policies of insurance on such buildings, and the officer,
official or trustees so served with written notice shall immediately make applica-
tion to the Sinking Fund Commission for the renewal of said insurance, and
shall forward with their application the amount of premium due the Sinking
Fund Commission on the insurance applied for: Provided, That in the event
no funds are available with which to pay the premium at the time application
is made the officer, official or trustees making application shall so state, and
the amount, with interest, shall be paid by them out of the funds available,
as proAaded hereinbefore.
av. C. '22, § 138 ; 1918, XXX, 881.
§ 146. County Superintendents of Education to Furnish Lists of Insurable
School Buildings. — The State Superintendent of Education and the County
Superintendents of Education of the several counties of the State shall furnish
to the Sinking Fund Commission, on request, a complete list showing the loca-
tion of each and every school building in their county, the number of the
school district in which such buildings are located and the names and addresses
of the trustees having the buildings in charge.
Civ. C. '22, § 139 ; 1918, XXX, 881 ; 1919, XXXI, 246.
§ 147. Officers to Furnish Information on Request. — All officers, officials
and trustees having the care and custody" of buildings insured under the terms
of this Article, shall furnish to the Sinking Fund Commission, on request, full
information in regard to the character of construction, value, location, exposure,
and any other information requested.
Civ. C. '22, § 140; 1918, XXX. 881.
§ 148. Failure to Comply a Misdemeanor — Penalty. — Any officer, official
or trustees upon whom the duties provided in this Article devolves, who fail
or refuse to carry out the provisions of this Article, shall be guilty of a mis-
demeanor, and, upon conviction thereof, shall be fined in a sum not less than
twenty-five ($25.00) dollars, nor more than one hundred ($100.00) dollars, or
imprisonment not less than ten. no more than thirty days.
Civ. C. '22, § 141 ; 1918, XXX, 881.
§ 149. Valuation of Buildings. — The value of all buildings insured as here-
in provided, as fixed by the policies of insurance on said buildings now of force,
shall be taken to be the value of such buildings, and the value of all public
buildings hereafter constructed shall be the actual cost of such buildings :
Provided. That where it is desired to increase or decrease the value of any
building insured hereunder, the value of the building or buildings shall be
fixed by three appraisers, to be appointed and paid as pro\aded in Section 152
hereinafter.
Civ. C. '22, § 142 : Civ. C. '12, § 127 ; Civ. C. '02, § 123 ; 1900, XXIII. 397 : 1901. XXIII.
738; 1918, XXX, 881.
§ 150. Amount of Insurance. — The amount of insurance to be carried on
all buildings and on the contents thereof, as provided herein, shall be fixed
by the Sinking Fund Commission after consultation with the officers, officials
or trustees having such buildings in their care and custody: Provided, That
767
Civil Code
§ 151
the amount of insurance to be carried shall in no event exceed the actual value
of the property to be insured after reasonable deduction for depreciation.
Civ. C. '22, § 143 ; 1918, XXX, 881 ; 1926, XXXIV, 1006.
§ 151. Sinking- Fund Commission to Insure All Public Buildings and
Contents. — All insurance on the public buildings and the contents thereof of
the State of South Carolina, and all institutions, supported in whole or in
part by the State of South Carolina, and all insurance on all public buildings
of the several Counties of the State of South Carolina, and all insurance on
all the public school buildings in South Carolina and on the contents thereof,
whether such public school buildings are held and operated under the General
School Law or Laws applicable to special school districts only, shall be carried
by the Sinking Fund Commission.
1922, XXXII, 1053, § 53.
§ 152. Adjustment and Payment of Losses. — In the event of loss or damage
by fire or lightning, the amount of such loss or damage to be paid by the
Sinking Fund Commission shall be determined by three appraisers, one to be
named by the Sinking Fund Commission, one by the officer, official or trustees
having the damaged or destroyed building in charge, and the two so appointed
shall select the third. These appraisers shall file their written report with
the Sinking Fund Commission and a duplicate copy with the insured. The
cost of the appraisal shall be borne, one-half by the Sinking Fund Commission
and one-half by the insured: Provided, That the amount paid by the Sinking
Fund Commission, as fixed by the appraisers, shall, in the event the building
so damaged or destroyed is a county building or a public school building, be
paid over to the County Treasurer of the county in which the building is
located, to be by said County Treasurer paid out as required by law, upon the
proper warrant or order of the proper official or trustee for the repair, restora-
tion or rebuilding of the property damaged or destroyed; and in the event the
property so damaged or destroyed is State property, then the amount shall be
paid over to the officer, official or officials having the property in their care and
custody, to be expended by them for the repair, restoration or rebuilding of the
property damaged or destroyed.
Civ. C. '22, § 144 ; Civ. C. '12, § 130 ; Civ. C. '02, § 126 ; 1918, XXX, 881.
§ 153. Incombustible Roofs Required on Public Buildings. — Every public
building hereafter erected or enlarged, whether owned by the State, County, or
School District, shall have the roof of such building, also the roof top and
sides of all roof structures, including dormer windows, covered with fireproof
and incombustible material.
1925, XXXIV, 199.
ARTICLE 2
State Finance Committee
154. Personnel.
155. Vaults for State Treasurer.
156. Deposit of State Funds.
157. Indemnity Bond.
158. Collateral as Security.
159-60. Reports from Banks.
161. Borrowing Money from State Depart-
ments.
162. Cash Balance Required.
163. Borrowing Money for School Purposes.
164. Borrowing Money in Anticipation of
Revenue.
§ 154. Personnel and Organization. — There is hereby created a State Fi-
nance Committee, consisting of the Governor, Comptroller-General and State
§ 155 Civil Code 768
Treasurer. The Governor shall be Chairman of said Board, and the State
Treasurer Secretary thereof.
1925, XXXIV, 273.
§ 155. Vault for State Treasurer. — The Treasurer of the State may have a
safe in the vault of one of the Banks in the State of South Carolina, designated
by the State Finance Committee, or a majority thereof, and with the approval
of the State Finance Committee may place and keep therein moneys belonging
to the State.
1925, XXXIV, 273.
§ 156. Deposit of State Funds. — To facilitate the disbursements of public
moneys, the Treasurer of the State shall deposit in such Bank or Banks or
Trust Companies, in this State as shall be agreed upon by the State Finance
Committee or a majority thereof, all moneys belonging to the State, other than
those he may keep in the safe in the vault of the designated Bank. Provided,
That such deposits shall draw the best rate of interest obtainable.
1925, XXXIY, 273 ; 1926, XXXIY, 1049.
§ 157. Indemnity Bond Required. — The State Finance Committee, created
herein, shall be required upon the deposit of any and all State funds, to exact
as a condition prerequisite on the part of any Bank, being made a State de-
pository, either for checking accounts or savings accounts an indemnity bond
in some responsible surety company authorized to do business in this State, in
such amount as will protect the State against loss in the event of defalcation,
insolvency, or liquidation of said Bank or for any other cause.
1925, XXXIV, 273.
§ 158. Collateral as Security. — Any such depository may, instead of such
surety bond in an approved surety company, furnish, as surety for such deposit
or deposits, United States Government Bonds, Federal Land Bank Bonds, Joint
Stock Land Bank Bonds, bonds or other obligations of the State of South Caro-
lina or any political subdivision thereof. Said surety shall be filed with the
proper officers within one week after deposit shall be made, or at the time of
deposit, if required: Provided^ That any State or County officer who neglects
or fails to remit to the State Treasurer as required by law shall become respon-
sible on his official bond for any loss the State may sustain by reason of such
neglect or failure to remit.
1925, XXXIV, 273 ; 1926, XXXIV, 1049.
§ 159. Reports From Banks. — Banks having deposits made by the State
Treasurer shall file a report with the Treasurer on the first day of each
Calendar month, said report to be made on forms furnished by the Comptroller-
General.
1925, XXXIV, 273.
§ 160. Withdrawal of Deposits Upon Failure to Report. — In case any
depository shall fail to render such statement at the time specified, without
good cause shown, it shall be the duty of the Treasurer to at once withdraw
all State deposits from such depository and close its account.
1925, XXXIV, 273.
§ 161. State Finance Can Borrow From Any Department of State Govern-
ment — Rate of Interest — Regidations. — For the purpose of facilitating the
business of the State and in the interest of economy, the State Finance Com-
mittee is herebj' authorized and empowered in its discretion to borrow from any
769 Civil Code § 162
Department of the State Government for the use of the State any surplus
which may be on hand in the office of the State Treasurer to the credit of
any of the Departments of the State Government. In the event that the State
Finance Committee should exercise the power hereby conferred, then and in
this event, said loans shall be negotiated at a rate of interest equivalent to
that paid to the State by banks in which said funds are deposited. That the
said State Finance Committee shall execute and deliver call promissory notes
or other call evidence of indebtedness to the State Treasurer, which said notes
shall draw interest, from date until paid, which interest shall accrue to the
benefit of the Department and/or Department whose money may be used in
making such loan to the State. That said call notes or call evidences of indebted-
ness shall run for such period as the State Finance Committee may decide
and/or until the Department and/or Departments whose funds have been
used shall call for the payment of such notes and/or evidences of indebtedness.
That in the event that the Department and/or Departments whose funds have
been so used should call for the payment of the same before the revenue of the
State Government are such as to pay the same, then and in such case, the
State Finance Committee shall proceed to borrow in the name of the State in
the open money markets sufficient moneys to repay said notes and to provide
for the running expenses of the State Government: Provided, That no funds
belonging to any particular Department of the Government shall be used by
the State Finance Committee as herein provided without the written Consent
of the Department affected: Provided, further, That no money shall be bor-
rowed from any Department of the State Government for the General Appro-
priation Bill without first obtaining from the Attorney General of South Caro-
lina an opinion holding in effect that the revenues of the State when collected
will be sufficient to repay the said loans : Provided, further, That nothing herein
shall be construed as authority to confuse or consolidate any of the accounts
that are now carried on the books and records in the office of the Comptroller
General and State Treasurer shall be charged against the separate accounts as
now provided in the office of the Comptroller General and State Treasurer:
Provided, further. That the provisions of Sections 161 and 162 shall not become
effective until September 1, 1930; and Further provided, That this does not
apply to the Funds of the Sinking Fund Commission.
1930, XXXVI, 1343.
§ 162. State Finance Committee to Borrow — Purpose^ — Cash Balance Re-
quired. — The State Finance Committee shall, when necessary, borrow as now
provided by law a sufficient sum or sums of money to provide for the payment
of all demands upon the Treasury, to the end that the General Fund herein
authorized shall at no time become exhausted, and the said Finance Committee
shall in its judgment, maintain at all times a cash balance sufficient to meet the
requirement of Sections 161 and 162.
1930, XXXVI, 1343.
§ 163. State Finance Committee May Borrow for School Purposes and
Pledge Funds from 6-0-1 Law. — The State Finance Committee is hereby au-
thorized to borrow on or before January 15th, annually, for the various counties
in South Carolina a sum of money equal to one-half of the amount raised by
the 6-0-1 law the previous year, and the State Finance Committee is hereby au-
thorized to pledge the proceeds to be derived from the 6-0-1 law as security
for said loan. It shall be the duty of the State Finance Committee to borrow
this money at the lowest rate of interest obtainable. The money herein au-
§ 164 Civil Code 770
thorized to be borrowed shall be apportioned to the various counties in South
Carolina in proportion to the amount of revenue derived from the 6-0-1 law
for that countj^ the previous year, and shall be chargeable to the county for
the year in which said loan is made. The money herein authorized " to be
borrowed shall be used exclusively for the purpose of paying teachers' salaries
and the same is hereby appropriated.
1929, XXXVI, 240.
§ 164. Governor, State Treasurer and Comptroller General to Borrow for
State in Anticipation of Revenue — Purpose of Loans — Interest — Notes — Limit
of Loans — ^Maturity. — In anticipation of the receipt of the taxes and other
income and revenue of the State for any fiscal year, applicable to the payment
of the expenses of the ordinary and current business of the State for such fiiscal
year, the Governor, State Treasurer and Comptroller General are hereby em-
powered to borrow on the credit of the State, at a rate of interest not exceeding
the legal rate, so much money as they may deem necessary to meet the appropria-
tions made by law for the ordinary and current business of the State for such
fiscal year, or to repay any money borrowed for said purpose, with interest thereon
and are also hereby empowered to issue notes or other obligations of the State
for the money so borrowed : Provided^ That the total amount of indebtedness
at any one time outstanding, incurred under this section to meet the appropria-
tions made for any fiscal year, shall not exceed the total amount of said ap-
propriations nor the total amount of the taxes and other income and revenue
of the State for said fiscal year, collected or to be collected, as estimated by
the State Treasurer, and such indebtedness shall be made payable not later
than the next succeeding fiscal year.
1925, XXXIV, 200.
ARTICLE 3
The Board of Phosphate Commissioners
165. Personnel. ITS. Additional Security Bonds.
166. Officers. 179. Relief of Sureties.
167, 169. Control of State's Phosphate In- ISO. Coosaw River Phosphate Territory.
terests. 181. Report to Legislature.
168. Powers and Duties of Boards. 182. Mining without License.
170. Survey of Phosphate Territory. 183.. Buying or Receiving from Non-Li-
171—2. Granting or Refusing Licenses. censee.
173. Bond of Licensee. 184. Penalty.
174. Monthly Returns of Rock Mined. 185. Interference with Possession of Board.
175. Rates for Digging Phosphate. 186. Forfeiture of Equipment of Non-Li-
176. Royalty. censees.
177. Comptroller General Notified of Li- 187. Phosphate Inspector's Office Abolished,
censes Issued.
§ 165. Board of Phosphate Commissioners — Constitution of and Compen-
sation. — A Board of Phosphate Commissioners is established, which shall be
constituted as follows : The Governor, the Attorney General, and Comptroller
General, and two persons, citizens of the State; the last two to be appointed
by the Governor, Attorney General and the Comptroller General for the term
of six years; the first appointment, however, to be made, one for four years,
and one for six years. The Governor, Attorney General, and Comptroller
General shall not receive any compensation for their services on this Board
except actual traveling and other necessary expenses while engaged in attend-
ing to their duties as members of the Board when the same shall be performed
771 Civil Code § 166
at any other place than the State Capitol. The two Commissioners appointed
as above shall receive as compensation for their services the same per diem
and mileage as members of the General Assembly for the time they are actually
engaged in performing the duties of their office.
Civ. C. '22, § 145 ; Civ. C. '12, § 138 ; Civ. C. '02, § 130 ; R. S. 87 ; 1890, XX, 691.
§ 166. Chairman and Secretary of Board — Quorum. — The Governor shall
be Chairman of the Board, and three members shall constitute a quorum for the
transaction of any business pertaining to the Board, and the Secretary shall be
appointed from among the members of the Board.
Civ. C. '22, § 146 ; Civ. C. '12, § 139 ; Civ. C. '02, § 131 ; R. S. 88 ; 1890, XX, 691.
§ 167. Board Has Exclusive Control of State's Phosphate Interest — Ex-
ceptions. — The Board shall be charged with the exclusive control and pro-
tection of the rights and interest of the State in the phosphate rocks and
phosphatic deposits in the navigable streams and in the marshes thereof, except
that the Comptroller General shall continue to receive the reports of rock mined
and dug and the royalty paid into the State Treasury.
Civ. C. '22, § 147 ; Civ. C. '12, § 140 ; Civ. C. '02, § 132 ; R. S. 89 ; 1890, XX, 691.
§ 168. Powers, Rights, Etc., of Board. — All the powers, duties, rights and
privileges vested in, and exercised by, the late Department of Agriculture, as
heretofore established by law, so far as the same pertains and relates to the
management and protection of the rights and interests of this State in the
phosphate rocks and phosphatic deposits in the navigable streams of this
State, and in the marshes thereof, are hereby vested in, and are devolved upon
the Board of Phosphate Commissioners.
Civ. C. '22, § 148 ; Civ. C. '12, § 141 ; Civ. C. '02, § 133 ; R. S. 90 ; 1890, XX, 691.
§ 169. Protection of State's Interest in Phosphate Deposits and Mines
Against Adverse Claimants. — The Board are further authorized and em-
powered to inquire into and protect the interests of the State in and to any
phosphatic deposits or mines, whether in the navigable waters of the State or
in land marshes, or other territory owned or claimed by other parties, and in
the proceeds of any such mines, and to take such action for, or in behalf of,
the State, in regard thereto, as they may find necessary or deem proper.
Civ. C. '22, § 149 ; Civ. C. '12, § 142 ; Civ. C. '02, § 134 ; R. S. 91 ; 1890, XX, 694.
§ 170. Survey of State's Phosphate Territory. — The Board are hereby em-
powered and directed, if they see proper, as soon as practicable, to begin a
survey of the State 's phosphate territory, and for this purpose they may em-
ploy such experts and other persons, and may obtain, by purchase or otherwise,
such a dredge or other apparatus as shall be found necessary to prosecute this
work in a thorough manner.
Civ. C. '22, § 150 ; Civ. C. '12, § 143 ; Civ. C. '02, § 135 ; R. S. 92 ; 1890, XX, 692.
§ 171. Powers of Board as to Grant of Licenses. — The Board are authorized
to grant to all citizens of the State, and bodies corporate, applying for the
same, licenses granting a general right to dig, mine and remove phosphate rock
and phosphatic deposits from all the navigable streams and waters and marshes
of the State, and also from such of the creeks, not navigable, lying therein, as
may contain phosphatic rock and deposits, belonging to the State and not
previously granted. Such licenses shall be for the term of one year, renewable
at the pleasure of the Board.
Civ. C. '22, § 151 ; Civ. C. '12, § 144 ; Civ. C. '02, § 137 ; R. S. 94 ; G. S. 67, 69, 70 ; 1878,
XVI, 781, 840.
§ 172 Civil Code 772
§ 172. May Grant or Refuse Application for License. — In every case in
which such application shall be made to the Board for a license, the Board may
grant or refuse the license as they may deem best for the interest of the State
and the proper management of the interests of the State in such deposits.
Civ. C. '22, § 152 ; Civ. C. '12, § 145 ; Civ. C. '02, § 138 ; R. S. 95 ; 1884, XVIII, 779.
§ 173. Bond of Licensee — Condition — How Approved. — As a condition pre-
cedent to the right to dig, mine and remove the said rocks and deposits hereby
granted, each person or company shall enter into bond, with security, in the
penal sum of five thousand dollars, conditioned for the making, at the end of
every month, of true and faithful returns to the Comptroller General of the
number of tons of phosphate rock and phosphatic deposits so dug or mined,
and the punctual payment to the State Treasurer of the royalty hereinafter
provided at the end of every quarter of three months, which bond and sureties
therein shall be subject to the approval now required by law for the bonds of
State officers.
Civ. C. '22, § 153 ; Civ. C. '12, § 146 ; Civ. C. '02, § 139 ; G. S. 68 ; R. S. 96 ; 1878, XVI, 781.
§ 174. Returns of Rock Mined and Payment of Royalty — When and to
Whom Made. — Each and every person, or body corporate, to whom licenses
shall be issued, must, at the end of every month, make to the Comptroller Gen-
eral true and lawful returns of the phosphate rocks and phosphatic deposits
they may have dug or mined during said month, and shall punctually pay to
the State Treasurer, at the end of every quarter, or three months, the royalty
provided by law to be paid thereon, which shall not exceed two dollars per ton
upon each and every ton of the crude rock, and not of the rock after it has
been steamed or dried, the first quarter to commence to run on the first day of
January in each year.
Civ. C. '22, § 154; Civ. C. '12, § 147; Civ. C. '02, § 140; G. S. 68; R. S. 97; 1878, XVI,
781; 1892, XXI, 393.
§ 175. Power of Board of Phosphate Commissioners to Fix Rates for
Digging Phosphate. — The Board of Phosphate Commissioners of this State are
hereby vested with full and complete power and control over all mining now
being done, or hereafter to be done, in the phosphate territory belonging to
the State of South Carolina, and over all persons or corporations digging or
mining phosphate rock or phosphatic deposit in the navigable streams and
waters, or in the marshes thereof, with full power and authority to fix, regulate,
raise or reduce such royalty as shall from time to time be paid to the State
per ton by such persons or corporations for all or any such phosphate rock
dug, mined, removed and shipped or otherwise sent to the market therefrom :
Provided, Six months' notice shall be given all persons or corporations at such
time digging or mining phosphate rock in said navigable streams and waters
or marshes before any increase shall be made in the rate of royalty theretofore
existing.
Civ. C. '22, § 155 ; Civ. C. '12, § 148 ; Civ. C. '02, § 141 ; R. S. 98 ; 1897, XXII, 504.
§ 176. Limit of Royalty — Notice of Increase. — From and after March 1,
1923 all persons, firms or corporations mining phosphate rock within this
State shall be free and exempt from all royalty to the State for a term of five
years therefrom : Provided, That after the expiration of five years a royalty
of five cents upon each ton shall be paid to the State.
Civ. C. '22, § 156; Civ. C. '12, § 149 ; Civ. C. '02, § 142 ; 1893, XXI, 383 ; 1923, XXXIII, 69.
773 Civil Code § 177
§ 177. Board Notifies Comptroller General of Licenses Issued— Time and
Particulars of Notice. — The Board shall, within twenty days after the grant
of any licenses, as aforesaid, notify the Comptroller General of the issuing of
such licenses, with the name of the person to whom issued, the time of licenses,
and the location for which it was issued.
Civ. C. '22, § 157 ; Civ. C. '12, § 150 ; Civ. C. '02, § 143 ; R. S. 99 ; 18S9, XX, 298.
§ 178. When Additional Security to Bonds May Be Required— Proceed-
ings. — Whenever the Board shall have reason to doubt the solvency of any
surety whose name appears upon any bond heretofore executed, or which may
hereafter be executed, for the purpose of securing the payment of the phos-
phate royalty by any person, or corporation, or company, digging, mining and
removing phosphate rock, or phosphatic deposits, in any of the territory, the
property of the State, under any grant or license, it shall be the duty of the
Board forthwith to notify the person, corporation or company giving such
bond, and the sureties thereon, and to require that one or more sureties, as the
case may be, shall be added to said bond, which surety or sureties shall be
approved by the Board.
Civ. C. '22, § 158; Civ. O. '12, § 151; Civ. C. '02, § 144; R. S. 100; 1883, XVIII, 304.
§ 179. Proceeding for Relief of Sureties — ^Nev^ Bond and Its Effect. —
It shall be the duty of the Board, upon petition filed by any person who now
is, or shall hereafter become, surety on any such bond as aforesaid, and who
considers himself in danger of being injured by such suretyship, to notify the
person, corporation, or company, giving said bond to give a new bond with
other sureties, and upon failure to do so within thirty days, to cause said
person, company or corporation to suspend further operations until a new
bond be given, but in no case shall the sureties on the old bond be discharged
from liability thereon until the new bond has been executed and approved, and
s&id, sureties shall not be discharged from any antecedent liability by reason
of said suretyship.
Civ. C. '22, § 159 ; Civ. C. '12, § 152 ; Civ. C. 02, § 145 ; R. S. 101 ; 1883, XVIII, 304.
§ 180. Coosaw River Phosphate Territory — Powers and Duties of Board
in Relation Thereto. — The Board are hereby authorized and directed after the
first day of March, 1891, to take possession and control of the Coosaw River
phosphate territory heretofore occupied by the Coosaw Mining Company, and
to issue licenses to mine therein, and remove phosphate rock and phosphatic
deposits therefrom, in like manner as is now provided by law for the other
navigable streams and waters of the State: Provided, That such parties so
licensed or authorized shall be deemed the agents of the State, and each ton
of phosphate rock or phosphatic deposits the product of such mining opera-
tions shall be deemed the property of the State until the said parties shall
have paid thereon a royalty, to be fixed by the Board at not exceeding two
dollars per ton, on each ton of phosphate rock or phosphatic deposits dug,
mined and removed : Provided, That six months ' notice be given before raising
royalty above one dollar.
Civ. C. '22, § 160 ; Civ. C. '12, § 153 ; Civ. C. '02, § 146 ; R. S. 102 ; 1890, XX, 393 ; 1892,
XXI, 383.
§ 181. Board to Report Annually to General Assembly. — The Board shall
report annually to the General Assembly their actings and doings during the
§ 182 GwiL Code 774
year, and to the time of the meeting of the same, with an itemized account of
their expenses for said year.
Civ. C. '22, § 161 ; Civ. C. '12, § 154 ; Civ. C. '02, § 147 ; R. S. 103 ; 1890, XX, 693 ; 1892,
XXI, 383.
§ 182. Mining" Without License^ — Penalty. — Every person or corporation
who shall dig, mine, or remove any phosphate rock or phosphatic deposit from
the beds of the navigable streams and waters and marshes of the State with-
out license therefor previously granted by the State to such person or corpora-
tion shall be liable to a penalty of ten dollars ($10) for each and every ton
of phosphate rock or phosphatic deposits so dug, mined or removed, to be
recovered by action at the suit of the State in any court of competent jurisdic-
tion; one-half of said penalty to be for the use of the State, and the other
half to the use of the informer.
Civ. C. '22, § 162 ; Civ. C. '12, § 155 ; Civ. C. '02, § 148 ; G. S. 65 ; R. S. 104 ; 1877, XV, 305.
§ 183. Buying or Receiving from Person Not Licensed. — It shall not be
lawful for any person or corporation to purchase or receive any phosphate rock
or phosphatic deposit dug, mined or removed from the navigable streams or
waters or marshes of the State from any person or corporation not duly au-
thorized by Act of the General Assembly of this State to dig, mine or remove
such phosphate rock or phosphatic deposit.
Civ. C. '22, § 163 ; Civ. C. '12, § 156 ; Civ. C. '02, § 149 ; G. S. 66 ; R. S. 105 ; 1877, XV, 305.
§ 184. Penalty. — Any person or corporation violating the preceding Sec-
tion shall forfeit to the State the sum of ten dollars ($10) for each and every
ton of phosphate rock or phosphatic deposit so purchased or received, to be
recovered by action in any court of competent jurisdiction one-half of said
forfeiture to be to the use of the State, the other half to the use of the
informer.
Civ. C. '22, § 164 ; Civ. C. '12, § 157 ; Civ. C. '02, § 150 ; G. S. 67 ; R. S. 106 ; 1877, XT, 305.
§ 185. Board May Take Proceedings to Prevent Interference, Etc. — Should
any person whosoever interfere with, obstruct, or molest, or attempt to interfere
with, obstruct, or molest the said Board of Phosphate Commissioners, or any
one by them authorized or licensed hereunder, in the peaceable possession and
occupation for mining purposes of any of the marshes and navigable streams
and waters of the State, then, and in that case, the said Board of Phosphate
Commissioners are hereby authorized, and in the name and on behalf of the
State of South Carolina, to take such measures or proceedings as they m.ay be
advised are proper to enjoin and terminate any such molestation, interference,
or obstruction, and place the State, through its agents, the said Board of
Phosphate Commissioners, or any one under them authorized, in absolute and
practical possession and occupation of the same.
Civ. C. '22, § 165 ; Civ. C. '12, § 158 ; Civ. C. '02, § 151 ; R. S. 107 ; 1890, XX, 603.
§ 186. Forfeiture of Boats, Dredges, Etc., Used by Unlicensed Persons —
Proceedings to Enforce Same. — Should any person or persons, corporation or
corporations, attempt to mine or remove phosphate rock and phosphatic de-
posits from any of the said marshes and navigable waters and streams, including
the aforesaid Coosaw Kiver phosphate territory, after the said first day of
March, 1891, by and with any boat, vessel, marine dredge or other appliances
for the same, without the leave or license of the said Board of Phosphate
Commissioners thereto first had and obtained, all such boats, vessels, marine
dredges and other appliances are hereby declared forfeited to and the property
775 Civil Code § 187
of the State of South Carolina, and it shall be the duty of the Attorney Gen-
eral, for and in behalf of the State, to institute proceedings in any Court of
competent jurisdiction for the claim and delivery thereof, in the ordinary form
o;£ action for claim and delivery, in which actions the title of the State shall
be established by the proof of the commission of any such act of forfeiture by
the person or persons, corporation or corporations, owning the same, or their
agents, in possession of such boats, vessels, marine dredges or other appliances:
Provided, That in any such action the State shall not be called upon or re-
quired to give any bond or obligation as is required by parties plaintiff in
action for claim and delivery.
Civ. C. '22, § 166; Civ. C. '12, § 159; Civ. C. '02, § 152; R. S. 108; 1890, XX, 694.
§ 187. Office of Phosphate Inspector Abolished. — The office of Phosphate
Inspector is hereby abolished, and the duties heretofore imposed by law upon
the said Phosphate Inspector be, and the same are hereby, devolved upon the
Board of Phosphate Commissioners, who shall perform the duties heretofore
performed by the Phosphate Inspector without additional compensation.
Civ. C. '22, § 167; Civ. C. '12, § 160; Civ. C. '02, § 136; ;903, XXIV, 8.
ARTICLE 4
The Historical Commission
188, 190. Personnel. 193, 198. Secretary.
189. Duty. 194. Relics for Wilson Museum.
191. Objects and Purposes. . 195. Custody of Records.
192. Apartments and Archives. 196. Deposits for Private Parties.
197. Equipment of Apartments.
§ 188. Historical Commission. — A Commission is created to be known as
the Historical Commission of South Carolina, to be composed of the respective
heads of the chairs of history in the University of South Carolina, The Citadel,
the Military College of South Carolina, Clemson Agricultural and Mechanical
College of South Carolina, and Winthrop Normal and Industrial College of
South Carolina, and their successors in their respective chairs, and three other
members as provided in Section 190 of this Article.
Civ. C. '22, § 168 ; Civ. C. '12, § 161 ; 1894, XX, 833 ; 1915, XXIX, 114.
§ 189. Duty. — It shall be the duty of said Commission to procure such
documents or transcripts of documents and such other material relating to the
history of South Carolina as they may deem necessary or important, to super-
intend the arrangement and preservation of the same, and to make suitable
regulations for their inspection and examination in order to protect them from
injury.
Civ. C. '22, § 169 ; Civ. C. '12, § 162 ; 1894, XX, 833.
§ 190. Appointment of Members and Term of Office. — Three (3) members
of the said Commission shall be elected as follows : One member by the United
Confederate Veterans of South Carolina and one by the South Carolina His-
torical Society and one by the American Legion of South Carolina. The three
(3) members last named to be elected for terms of ten years each, beginning
January 1st, 1915, and at the expiration of their terms their successors shall
be elected by said organizations for similar terms and so on at the expiration
of every ten years. In case of a vacancy by death or otherwise of either of such
elective members, the vacancy shall be filled for the unexpired time by that
§ 191 Civil Code 776
organization which has elected the members so vacating. This Commission so
constituted shall hold, at the office of the Commission, at least one regular meet-
ing a year, at which they shall elect a chairman, a vice-chairman, and a secretary,
as provided in Section 193 of this Article, and shall make an annual report
of their acts and doings to the General Assembly.
Civ. C. '22, § 170 ; Civ. O. '12, § 163 ; 1905, XXIV, 907 ; 1915, XXIX, 114 ; 1930, XXXVI,
1271.
§ 191. Objects and Purposes. — The objects and purposes of the said His-
torical Commission are : The care and custody of all the official archives of the
State not now in current use ; the collection of materials bearing upon the
history of the State, and of the counties and territory included therein, from
the earliest times; the collection of all documents or transcripts of documents
and of material relating to the history of South Carolina, and of all its territory
and inhabitants ; and particularly of procuring data concerning South Caro-
lina soldiers in the War of the Revolution and the War Between the States;
the due and orderly arrangement, indexing and preservation of the same, with
suitable regulations for their inspection and examination, in order to protect
them from injury; the providing for the diffusion of knowledge in reference to
the history and resources of the State, and the encouragement of historical
work and research therein, and the preparation for publication of such official
records and historical materials as the State may at any time desire to publish,
and arrange for the publication thereof, and the performance of such other acts
and requirements as may be enjoined by law.
Civ. C. '22, § 171 ; Civ. C. '12, § 164 ; 1905, XXIV, 907, § 2.
§ 192. Apartments and Archives. — The said Historical Commission shall
be located at the State Capitol, in the City of Columbia, in separate apartments
in such Capitol, to be designated and set aside for its use by the Secretary of
State, of which apartment the said Commission shall have exclusive charge and
control, and in which apartments all the archives, documents and materials in
charge and custody of the said Commission shall be deposited, together with all
such historical material of any and every kind as the said Commission may
collect and gather from any source, and which said Commission are authorized
and empowered to receive from any one whomsoever, for the purpose of safe-
keeping and for inspection and examination, under such regulations as may
be provided, with due regard for the care and custody of the same. The said
Commission is empowered to adopt a seal and make rules for its own govern-
ment, and also for the use and regulations of the apartments assigned to it,
and for the inspection and examination of the archives and papers in its charge ;
and to provide for the selection and appointment of such employees as may
be authorized by the General Assembly; to have the direction and control of
the marking of historical sites, or houses and localities, and the exploration of
prehistorical remains and Indian mounds, and other remains existing in the
State, and to do and perform such other acts and things as may be proper to
carry out the true intent and purposes of this Article.
Civ. C. '22, § 172 ; Civ. C. '12, § 165 ; 1905, XXIV, 907, § 3.
§ 193. QualifLcation, Election and Duties of Secretary. — The said Com-
mission is hereby authorized and empowered to select a Secretary, who shall
not be a member of the Commission, and who shall serve at the pleasure of
said Commission. He shall keep the official books and minutes of the Commis-
sion, and shall devote his time, under the supervision, direction and control
of the Commission, to the care and custody of all the documents, material and
777 Civil Code § 194
property in charge of the Commission, and the performance of such other
duties as the Commission may devolve on him, and shall receive for his services
such salary as the General Assembly may, from time to time, provide, payable
monthly, to be paid to him by the State Treasurer upon the warrant of the
Comptroller General.
Civ. C. '22, § 173 ; Civ. C. '12, § 166 ; 1905, XXIV, 907 ; 1915, XXIX, 114.
§ 194. Commisaion May Procure Relics for Wilson Museum.- — The His-
torical Commission of South Carolina shall have the power, and they are hereby
authorized and directed to procure and receive for the "Woodrow Wilson
Memorial Museum" any relic, memento or article of any historical nature per-
taining to the World War in which the State of South Carolina and the Nation
have been engaged, under the same rules and regulations as are provided for
in Sections 188 to 198, and the said Commission shall have power to make
any further necessary rules and regulations for the admission, inspection and
safe-keeping of the said articles.
1929. XXXYI, 959 § 3.
§ 195. Custody of Records. — The said Commission shall take into its charge
and have delivered to it, all archives, records, papers, books and historical
material in the present charge of the Secretary of State, or any other State
officer, and whenever in any office in this State there are official books, records,
documents or original papers of any kind, forming part of the archives of the
State, and not needed for current use in said offices, and which, in the opinion
of the State Historical Commission, would be better provided for as to their
permanent preservation by a deposit with the said Commission, and the re-
moval whereof from their present places of custody to the official apartments
and custody of said State Historical Commission may be authorized by this
or any future Act of the General Assembly, and which such official books,
records, documents or original papers have been removed from their former
custody to that of the Commission ; then and in that case copies therefrom, duly
certified, under the seal of the Commission and the hand of the Secretary, shall
have like force and efi^ect in all respects as if made by the officer originally in
charge of them, and for which copies the same fees shall be chargeable.
Civ. C. '22, § 174 ; Civ. C. '12, § 167 ; 1905, XXIV, 907, § 5.
§ 196. Deposits by Private Parties. — Whenever any person or persons
whomsoever, having in his or their possession or control any books, papers, manu-
scripts or historical material at any time of any kind shall desire to deposit the
same in the charge of said Historical Commission for safe-keeping and preserva-
tion, the said Historical Commission are hereby authorized and empowered to
receive the same and give a proper receipt for the same and to take and keep
in their custody and control all the same in like manner as the archives of the
State, to be returned when the holders or owners thereof may so demand, and
to be distinctly marked or separated, so as to be readily capable of identifica-
tion from the papers and material the property of the State : Provided, That
all such papers and historical materials so received for custody and safe-keeping
shall be at all times open to inspection and examination, for the purposes of
historical research, in like manner and under the same rules and regulations
as provided for similar materials belonging to the State: Provided, further,
That neither the State nor the Commission shall be in any wise responsible or
liable for the loss of any such books, papers, manuscripts or material if such
loss should occur.
Civ. C. '22, § 175 ; Civ. C. '12, § 168 ; 1905, XXIV, 907, § 6.
§ 197 Civil Code 778
§ 197. Equipment of Apartments. — The said Historical Commission are
hereby authorized and empowered to furnish and equip the said separate apart-
ments in the State Capitol to be assigned to the Commission for the purpose,
with such furniture, shelving, and fireproof arrangements as may be proper and
reasonable for the purposes of the custody, preservation and inspection of all
of the said archives and historical material, and to keep the same in order, and
all such sum or sums as may at any time be appropriated by the General As-
sembly for the purposes aforesaid or to carry out the intent of this Article shall
be paid out by the State Treasurer, in such sums and in such manner as may
be authorized by the said Historical Commission.
Civ. C. '22, § 176 ; Civ. O. '12, § 169 ; 1905, XXIV, 907, § 7.
§ 198. Secretary Not to Do Other Work. — The Secretary shall not do any
additional work for pay. He shall furnish information free to the citizens of
South Carolina.
Civ. O. '22, § 177 ; Civ. C. '12, § 170 ; 1905, XXIV, 907, § 8.
ARTICLE 5
State House, Confederate Home and Other Property
199. Commission on State House and 207-8. Vacant Lands Vested in Charleston.
Grounds. 209. Disposal of Vacant Lands by Charles-
200. Annual Report. ton.
201. Confederate Home. 210. Lands Vested in Beaufort.
202. Admittance to Confederate Home. 211. Appropriation for Legislative Library.
203-6. Sullivan's Island. 212. Protection of Public Property.
§ 199. Commission on State House and G-rounds Established. — The Sec-
retary of State, Comptroller General, and the State Librarian are hereby created
a Commission on State House and State House Grounds, for the purpose of
their proper keeping, landscaping, cultivation and beautifying, with authority
to expend such amounts as may be annually appropriated therefor. The Sec-
retary of State shall be Chairman of the Commission hereby created, and said
Commission shall elect a Secretary from its number. The said Commission
shall employ all help and labor in policing, protecting and caring for said
State House and State House Grounds, and shall have full authority over the
same.
Civ. C. '22, § 178; Civ. C. '12, §§ 171, 172, 173, 174, 175, 176; 1907, XXV, 534; 1918,
XXX, 1907.
§ 200. Annual Report. — Said Commission shall report to the General As-
sembly annually an itemized statement of all money expended, together with all
its acts and doings in the improvement of said Grounds.
Civ. C. '22, § 179 ; Civ. C. '12, § 177 ; 1907, XXV, 534, § 9.
§ 201. (1) Confederate Home Established — Commission — How Composed —
Appointment — Term — Removal — Rules. — A Commission consisting of nine
members, five of whom shall be Confederate soldiers or sailors, or sons of Con-
federate soldiers or sailors, shall be appointed by the Governor, and the other
four members of the Commission who shall be members of the State organiza-
tion of the United Daughters of the Confederacy shall be appointed by the
Governor upon the recommendation of the State organization of the United
Daughters of the Confederacy, is hereby empowered and required to establish
and manage the Confederate Home for the infirm and destitute Confederate
779 Civil Code § 202
soldiers or sailors, indigent widows and wives of Confederate soldiers or sailors,
seventy (70) years old or over, on what is known as the Belle vue place on
Wallace land, and now owned by the State ; that the terms of office of said Com-
missioners shall be nine years : Provided, That the members of the Commission
so appointed as above provided shall determine by lot the term to be served
by each so that the members shall serve for a period of one, two, three, four,
five, six, seven, eight and nine years, respectively. That said Commission shall
prescribe rules regulating admission to said Confederate Home : Provided, That
two veterans shall be admitted from each County, on the recommendation of
the County Board of Honor : Provided^ further, That in case any County Board
of Honor fails to make such recommendation, the said Commission may fill the
vacancy from the same or any other County.
(2) Admission of Widows, Wives and Sisters of Confederate Soldiers. —
Said Commission is hereby empowered to admit to the Confederate Home the
indigent widows, sisters of the full blood, and wives of Confederate soldiers or
sailors when in its judgment the number of Confederate soldiers and sailors in
the Confederate Home has reached such a number that as near as possible one
widow, sister or wife from each County can be admitted to the Confederate
Home under the rules and regulations now or hereafter required of Con-
federate soldiers and sailors.
(3) New Appointments to Commission — Vacancies. — No new Commis-
sioners shall be appointed to govern said Confederate Home until the term of
a member or members now serving shall expire, or a vacancy shall occur. All
vacancies shall be filled as is provided for appointment in Sub Section 1 hereof.
(4) Expenses of Commission. — The members of said Commission shall re-
ceive no compensation for their services, but shall be entitled to actual expenses
for attending the meetings thereof, to be paid upon the warrant of the Comp-
troller General out of any funds in the hands of the State Treasurer not other-
wise appropriated.
Civ. C. '22, §180 ; Oiv. C. '12, § 178 ; 1908, XXV, 1074 ; 1915, XXIX, 156 ; 1921, XXXII,
19 ; 1925, XXXIV, 115 ; 1929, XXXVI, 174.
§ 202. Admittance to Confederate Home. — Every Confederate Soldier of
this State who is on the Honor Roll in any County of this State, shall be allowed
admittance to the Confederate Home of this State, upon an application filed
with the Commission of said Home, requesting such admittance and approved
by the Probate Judge of his County with certificate attached thereto that the
applicant named appears on the Honor Roll of that County: Provided^ That
nothing in this section shall prevent an investigation of any case after entry
into the Home of any soldier improperly placed on the Roll of Honor by the
Judge of Probate or any Board now, or hereafter having authority to pass on
the question, and if found to be improperly on said Honor Roll shall be dis-
missed from said Home. Such Board shall consist of the Comptroller General,
Superintendent of the Home, and the Judge of Probate of the County in
interest. Hearing shall be held in Columbia, South Carolina, at the office of
the Comptroller General on due notice to all parties in interest, namely; above
specified officials and the party against whom proceedings are being held so
that he may put in his defense, if any, to the complaint. Such notices shall be
issued from the office of the Comptroller General and he shall give ten full days
notice of any and all such proceedings. The Commission of said Confederate
§ 203 Civil Code 780
Home of this State is hereby prohibited from promulgating any rule or regula-
tion not in compliance with the provisions of this Section.
1926, XXXIV, 1723.
§ 203. Right to Build on Sullivan's Island. — Such of the citizens of this
State as may think it beneficial to their health to reside on Sullivan's Island
during the summer season have liberty to build on the said island a dwelling
and outhouses for their accommodation; and the person or persons so building
shall have the exclusive right to the same, and one-half acre of land adjoining
thereto, as long as he, she, or they, may require, for the purposes aforesaid:
Provided, The person or persons, building as aforesaid, pay to the Treasurer
one penny annually, if required, for the use of the said land.
Civ. C. '22, § 182 ; Civ. C. '12, § 180 ; Civ. C. '02, § 154 ; G. S. 71 ; R. S. 110 ; J. R. 1791.
§ 204. Rights of Dwellers on Sullivan's Island. — The present owners of
lots on Sullivan's Island, whereon dwelling houses have been erected, and such
citizens of this State as may hereafter build dwelling houses upon the said
island, under the license granted by the preceding Section, shall be taken and
deemed to have, and shall enjoy, the same rights, titles, and interests, as tenants,
from year to year, in and to the lots now owned by them, respectively; upon
condition, nevertheless, that they shall deliver up the same when demanded
by the Governor of this State for the time being — he, she, or they having the
liberty of removing the buildings which are now, or may hereafter be, erected
on said lots. And the titles thereto shall be assignable, transferable, trans-
missible, and distributable, as estates for years now are, or hereafter may be,
by the laws of this State ; and the said owners shall have, take, and enjoy, and
be entitled to use and employ all actions, suits and remedies, for securing their
quiet and peaceable possession and enjoyment of their said lots, and restitution
and redress for any trespass, ouster, or injury which they may suffer, or may
be committed upon them, as tenants for years now have, or are entitled to.
Civ. C. '22, § 183 ; Civ. C. '12, § 181 ; Civ. C. '02, § 155 ; G. S. 71 ; R. S. Ill ; XII, 609.
§ 205. Actual Building of Dwelling House Essential to Vest Title to Lot
Within Time Limited. — No exclusive right to a lot on the said island shall
be obtained by any citizen otherwise than by his actually building a dwelling
house thereon; and if such dwelling house shall be removed or destroyed, the
owner thereof shall have the exclusive right to rebuild on the same lot for
one year thereafter; and if no dwelling house be built by him within that
period, such lot shall again be considered as vacant.
Civ. C. '22, § 184 ; Civ. C. '12, § 182 ; Civ. C. '02, § 156 ; G. S. 71 ; R. S. 112 ; VI, 131.
§ 206. Limitations as to Building on Sullivan's Island. — Hereafter no per-
son shall erect, or cause to be erected, more than one dwelling house on each
half acre lot in the town of Moultrieville, on Sullivan's Island; and if any
person shall build, or attempt to build, such a dwelling house, such person may
be compelled to desist from such building, and to remove the same, by the
Court of Common Pleas ; and it shall be lawful for the Intendant or any one of
the Wardens of the said town to execute such order, under the direction of the
Sheriff of the county, or his lawful deputy.
Civ. C. '22, § 185 ; Civ. C. '12, §183 ; Civ C. '02, §157 ; G. S. 72 ; R. S. 113 ; VII, 353.
§ 207. Certain Lands Vested in City of Charleston. — All vacant land not
legally vested in individuals, in the harbor of Charleston, covered by water, is
vested in the City of Charleston, for public purposes, but not to be so used or
disposed of as to obstruct or injure the navigation of said harbor.
Civ. C. '22, § 186 ; Civ. C. '12, § 184 ; Civ. C. '02, § 158 ; G. S. 73 ; R. S. 114 ; VII, 151.
781 Civil Code § 208
§ 208. A G-rant to Charleston Title of the State To Certain Vacant Lands.—
Whereas, the City Council of Charleston contemplates the extension and im-
provement of the vacant marsh lands and mnd flats on the east side of Ashley
River within the limits of the City of Charleston heretofore dedicated by the
Colonial Government as a Common for Charles Town. In consideration of the
public improvements involved in the work aforesaid, the State of South Caro-
lina has given and granted, and by this section does give and grant, unto the
City Council of Charleston, its successors and assigns, all the right, title, in-
terest and estate of the State of South Carolina as the same may now be, of,
in and to the lands lying between the channel of Ashley River and the high-
water mark on the east shore of Ashley River upon or forming the western
boundary of the vacant marsh lands and mud flats on the east side of Ashley
River within the limits of the City of Charleston heretofore dedicated by the
Colonial Government as a Common for Charles Town.
1930, XXXVI, 1111.
§ 209. City of Charleston Empowered to Dispose of Certain Vacant Lands
with Approval of Colonial Common and Ashley Embankement. — The City
Council of Charleston is hereby empowered, with the consent and approval of
the Commissioners of the Colonial Common and Ashley Embankment, at any
time and from time to time, to sell, convey and/or lease for public or commercial
purposes all or any part of the vacant marsh lands and mud flats on the east
side of Ashley River within the limits of the City of Charleston heretofore
dedicated by the Colonial Government as a Common for Charles Town. The
consent and approval of the said Commissioners of the Colonial Common and
Ashley River Embankment shall in all such cases be in writing and endorsed
upon or appended to the deed of conveyance, lease or other instrument by which
all or any part of such lands and mud flats may be sold, conveyed, or leased.
1930, XXXVI, 1270.
§ 210. Certain Lands Vested in Town of Beaufort. — All the lands lying
directly and immediately in front of the streets, in the town of Beaufort, which
run northwardly and southwardly, and which extend to Bay Street, down to
the channel of the river lying in front of the said town, whether the same be
covered with the waters of the said river or not, shall, forever hereafter, be
considered as the property of, and belonging to, the said town, and shall never
be granted by any Governor of this State, or be otherwise vested in any in-
dividual or individuals, or any body corporate, unless it be by an Act of the
Legislature passed for that purpose. And every grant which may, at any
time hereafter, be obtained for any part of the said land, shall be ipso facto
void. Such persons as may have obtained a right to any lots opposite the said
streets, in the said town of Beaufort, previous to the 21st day of December,
1798, shall be restricted forever from erecting any buildings thereon; and shall
be, and are hereby, confined to making any improvements thereon, other than
wharves, so as to leave the heads of said streets open and unobstructed.
Civ. C. '22, § 187 ; Civ. C. '12, § 185 ; Civ. C. '02, § 159 ; G. S. 74 ; R. S. 115 ; V, 335. '
§ 211. Appropriations for Legislative Library. — The sum of five hundred
dollars shall be annually appropriated for the purchase of a library for the
use of the members of the Senate and House of Representatives of this State.
Civ. C. '22, § 189 ; Civ. C. '12, § 187 ; Civ. C. '02, § 161 ; G. S. 77 ; R. S. 117 ; V, 724.
§ 212 Civil Code 782
§ 212. Protection of Lands from Intrusion and Nuisance. — The Attorney
General may, when, in his judgment, the interest of the State requires it, file
and prosecute information or other process against persons who intrude upon
the lands, rights or property of the State, or commit or erect any nuisance
thereon.
Civ. C. '22, § 191 ; Civ. C. '12, § 189 ; Civ. C. '02, § 163 ; G. S. 79 ; R. S. 119 ; XIV, 88.
CHAPTER 7
The Census
213-16. Census Takers. 219. Census Districts.
217. Duties of Members of Family. 220. Books, Reports and Returns.
218. Returns Deposited with County Audi- 221. Power of Governor on Default of
tor. Census Takers.
222. Compensation of Census Takers.
§ 213. Census, When Required, to Be Taken According- to this Chapter. —
When a census of the inhabitants of the State is required to be taken, in pur-
suance of the Constitution, it shall be taken and completed according to the
provisions of this Chapter.
Civ. C. '22, § 192 ; Civ. C. '12, § 190 ; Civ. C. '02, § 164 ; R. S. 121.
§ 214. Governor Appoints Census Takers, Who Appoint Their Assistants. —
The Governor is authorized and required to appoint one person in each county
of the State, who shall be charged with taking the census, and who shall be
authorized to appoint such assistants as may be necessary.
Civ. C. '22, § 193 ; Civ. C. '12, § 191 ; Civ. C. '02, § 165 ; G. S. 20 ; R. S. 122 ; Con., Art.
Ill, XV, 9.34, § 3.
§ 215. Oath of Census Takers and Assistants. — Each and every person
so appointed to take the census shall, before entering on the duties of his office,
take, before some Magistrate, the foUomng oath, to wit: "I, A. B., do solemnly
swear (or affirm, as the case may be) that I will honestly, faithfully, and
impartially, take a correct census of all the inhabitants residing within the
portion of the county to which I have been appointed as Census Taker, and
will, in all respects, truly perform all the duties with which I am charged : So
help me, God." And a certificate from the Magistrate who shall administer the
said oath that the same has been duly taken before him shall accompanj'' and
be delivered with each and every return of the census.
Civ. C. '22, § 194; Civ. C. '12, § 192; Civ. C. '02, § 166; G. S. 81; R. S. 123; Con., Art.
Ill, XV, 934, § 3.
§ 216. Duties of Census Takers. — It shall be the duty of each and every
person appointed to take the census, to call personally on the head, or some
member, of each family in the county, or portion of the county for which he
or they shall have been appointed, and obtain from such head of a family, or
member thereof, as aforesaid, the number of persons contained in such family,
and such information as may be required and directed by the Secretary of
State.
Civ. C. '22, § 195 ; Civ. C. '12. § 193 ; Civ. C. '02, § 167 ; G. S. 82 ; R. S. 124 : Cou.. Art.
Ill, XV, 934, § 3.
§ 217. Members of Families Must Give Information on Oath — Penalty. —
Each head, or member, of a family, shall, when called on bj^ the persons ap-
pointed to take the census, at their residence or place of business, make on
783 Civil Code § 218
oath or affirmation, a correct return of all persons of whom the family is com-
posed, and also report such other information to said Census Taker as may be
required by law; and the persons so appointed to take the census are hereby
authorized to administer such oaths; and upon the failure of any person to
make such returns or reports, when required, such person shall be subject to a
penalty of twenty-five dollars, to be recovered in any court of competent juris-
diction.
Civ. C. '22, § 196; Civ. C. '12, § 194; Civ. C. '02,§ 168; G. S. 83 ; R. S. 125; Con. Art.
Ill, XV, 934, § 3.
§ 218. Returns Must Be Deposited With County Auditor Under Seal. —
Upon the completion of such returns and reports, each Census Taker shall de-
posit the same, in a sealed package, with the Auditor of his county, accompanied
by a certificate, to be endorsed by some Magistrate, purporting that the follow-
ing oath had been duly taken by such Census Taker previous to the delivery
of such package to said Auditor, to wit: "I, A. B., do solemnly swear (or
affirm, as the case may be) that this packet contains a just, true, correct and
impartial return of all the inhabitants of the census district to which I have
been appointed, and a faithful report of such information as was required by
the Secretary of State, so far as it was practicable to obtain the same : So help
me God."
Civ. C. '22, § 197 ; Civ. C. '12, § 195 ; Civ. C. '02, § 169 ; G. S. 84 ; R. S. 126 ; XV, 934.
§ 219. County Divided Into Census Districts — Blanks and Instructions-
Returns to Secretary of State. — It shall be the duty of the Census Takers for
the county, under the direction of the Secretary of State, to divide their several
counties into convenient districts for taking the census, to distribute blanks,
books, and instructions to the Census Takers, to receive their returns, which
shall be completed and forwarded on or before 15th day of September to the
Secretary of State, and to render such further assistance to said Secretary in
the premises as that officer may direct.
Civ. C. '22, § 198; Civ. C. '12, § 196; Civ. C. '02, § 170; G. S. 85 ; R. S. 127; XV, 934.
§ 220. Preparation of Books, Report and Return of Secretary of State.—
It shall be the duty of the Secretary of State to have prepared and forwarded
to the Census Takers of each county suitable books, blanks and instructions to
facilitate the registration provided for herein, and the collection of such statis-
tical information as the Secretary of State may deem of sufficient importance
to the people of this State; and when the Census Takers shall have made the
returns hereinbefore provided for, the said Secretary of State shall forthwith
report the results of such registration to the Governor of the State for the time
being, and shall make a collated return of the statistics to the General Assembly
within one week after the beginning of the next regular session.
Civ. C. '22, § 199 ; Civ. C. '12, § 197 ; Civ. C. '02, § 171 ; G. S. 86 ; R. S. 128 ; XV, 934.
§ 221. If Census Takers Fail to Comply With Census Law, Governor to Have
Census Taken. — The Governor of the State for the time being shall, im-
mediately after receiving from the Secretary of State the said report, examine
the same, and in case it shall appear to him that any person or persons appointed
to take the census as aforesaid shall in anywise have failed to comply with the
duties imposed on him or them, either in taking the census or in making re-
turns, he shall forthwith cause the same to be taken and returned wherever such
defaults shall have been made.
Civ. C. '22, § 200 ; Civ. C. '12, § 198 ; Civ. C. '02, § 172 ; G. S. 87 ; R. S. 129 ; XV, 934,
§ 222
Civil Code
784
§ 222. Pay of Census Takers — Secretary of State May Employ Assistance
to Make Census Returns. — The Census Takers employed in taking the census
shall be entitled to receive as compensation in full for all services rendered the
sum of five (5) cents for every name taken, registered and returned in their
reports to the Secretary of State — said compensation to be paid upon warrants
to be drawn by the Comptroller General whenever he shall have received satis-
factory proof that the services of the claimant have been faithfully rendered;
and the Secretary of State is hereby authorized to employ such clerical service
as will be necessary to assist him in collating and making his returns to the
Governor and General Assembly, such service to be paid, on the Comptroller
General's warrant, on the application of the Secretary of State: Provided, That
the said clerical services shall not exceed the sum of three hundred dollars.
Civ. C. '22, § 201 ; Civ. C. '12, § 199 ; Civ. C. '02, § 173 ; G. S. 88 ; R. S. 130 ; XV, 934.
TITLE 2
Elections
Chapter 8. Qualification and Eegistration of Electors, § 223.
Chapter 9. Voting Precincts, § 252.
Chapter 10. Manner of Conducting Elections and Returning Votes, § 254.
Chapter 11. Election of Senators and Representatives in Congress and
Electors of President and Vice President, § 286.
Chapter 12. Election of County Officers, § 305.
Chapter 13. Primary Elections, § 307.
CHAPTER 8
Qualification and Registration of Electors
223. Qualification for Registration.
224. Registration of Voters.
225-6. Board of Registration.
227. Registration Books and Blanks.
228. Opening and Closing of Books.
229. Appeal from Denial of Registration.
230. Electors Registered Before 1898.
231. Decision as to Qualification and Ap-
peal.
232. Enrollment of Registered Voters.
233. Persons Reaching Majority after Clos-
ing Books.
Certificates.
Voters Moving from one County to An-
other.
Revision of List of Electors.
234
235
237-8. Report on Persons Convicted of Dis-
qualifying Crimes.
Report of Conviction as Evidence.
Places of Voting.
Deposit of Registration Books.
Registration Books for Each Precinct.
Qualifications for Voting in Municipal
Elections.
244-5. Registration for Municipal Elections.
246. Qualifications for Registration.
247. Place of Voting.
248. Certificate.
249. Registration Books.
250. Oath.
251. Voting Precinct.
239
240
241
242,
243
236.
§ 223. Qualifications for Re^stration After January 1, 1898 — Persons
Disqualified. — Every citizen of this State and the United States twenty-one
years of age and upwards, not laboring under disabilities named in the Con-
stitution of 1895 of this State, who shall have been a resident in the State for
two years, in the county one year, in the polling precinct in which the elector
offers to vote four months before any election, and shall have paid six months
before any election any poll tax then due and payable, and who can both read
and write any Section of the said Constitution submitted to said elector by the
registration officer or officers, or can show that he or she owns, and has paid all
785 Civil Code § 224
taxes collectible during the previous year on property in this State assessed at
three hundred dollars or more, and who shall apply for registration, shall be
registered : Provided, That ministers in charge of an organized church and
teachers of public school shall be entitled to vote after six months' residence in
the State if otherwise qualified: Provided, further, That persons who are
idiots, insane, paupers supported at the public expense, and persons confined
in any public prison shall be disqualified from being registered or voting : And
provided, further, That persons convicted of burglary, arson, obtaining goods
or money under false pretense, perjury, forgery, robbery, bribery, adultery,
bigamy, wife-beating, housebreaking, receiving stolen goods, breach of trust
with fraudulent intent, fornication, sodomy, incest, assault with intent to ravish,
miscegenation and larceny, or crimes against the election laws, shall be dis-
qualified from being registered or voting, unless such disqualification shall
have been removed by the pardon of the Governor.
Civ. G. '22, § 202 ; Civ. C. '12, § 200 ; Civ. C. '02, § 174 ; 1896, XXII, 34, § 1 ; Con., Art.
2, § 4 ; 1921, XXXII, 268.
Civ. C. '12, § 201 ; Civ. C. 02, § 175 ; 1896, XXVII, 34 ; Con., Art. 2, § 2 ; 1921, XXXII, 268.
§ 224. Electors to Be Registered. — No person shall be allowed to vote at
any election hereafter to be held unless he or she shall have been registered
as herein required.
Civ. C. '22, § 203 ; Civ. C. '12, § 201 ; Civ. C. '02, § 175 ; 1896, XXII, 34 ; Con., Art. 2, § 2.
§ 225. Board of Registration — Appointment — ^Duties, Term of Office, Etc. —
Between the first day of January and the fifteenth day of March, eighteen
hundred and ninety-eight, and between said dates in every second year there-
after, the Governor shall appoint, by and with the advice and consent of the
Senate, if in session, and if not in session subject to its approval at its next
session, subject to removal by the Governor for incapacity, misconduct or neglect
of duty, three competent and discreet persons in each county, who shall be
citizens and qualified electors thereof, and who shall be known as the Board
of Eegistration of County, whose duty it shall be to register and to
conduct the registration of the electors who shall apply for registration in such
county as herein required. Their office shall be at the county seat, and they
shall keep record of all their official acts and proceedings. Their term of office
shall be for two years from the date of their appointment, and they shall
continue in office until their successors shall have been appointed and shall
qualify: Provided, That in case of a vacancy from any cause in the office of
Board of Registration, the Governor shall fill such vacancy, by and with the
consent of the Senate as aforesaid : Provided, That in the County of Pickens the
said Board of Registration shall be elected at the general election of 1912, and
every two years thereafter.
Civ. C. '22, § 204 ; Civ. C. '12, § 202 ; Civ. C. '02, § 176 ; 1911, XXVII 228 ; 1896, XXII, 34,
§ 4 ; amd. by 1898, XXII, 703.
§ 226. Compensation. — The compensation of each member of the Board
of Registration to be appointed under Section 225, shall be Two Hundred
($200.00) Dollars for each election year and seventy-five ($75.00) Dollars for
each off year. The said compensation of salaries shall be paid quarterly by the
State Treasurer upon the warrant of the Comptroller General. The said Boards
of Registration shall keep their offices open on the days required by law from
nine o'clock in the forenoon until five o'clock in the afternoon.
Civ. C. '22, § 205; Civ. C. '12, § 203; Civ. C. '02, § 177; 1896, XXII, 34; 1898, XXII, 704;
1917. XXX, 49; 1928, XXXV, 1160.
§ 227 Civil Code 786
§ 227. Books and Blanks to Be Prepared. — The Secretary of State shall
cause to be prepared a sufficient number of registration books and blanks, so
that there shall be two of said books for each voting place in each voting
precinct in each county, which books shall be ruled in columns, with proper
headings, so as to indicate the name, age and place of residence of each
registered elector in such polling precinct, with a separate column at the right
side of the page for such entries or remarks as may be necessary. He shall
also cause to be prepared two books for each county, in which shall be entered
the names of all persons registered up to the first day of January, eighteen
hundred and ninety-eight, which books, when prepared by the Board of Regis-
tration, to be appointed under Section 3 of an Act to provide for the registra-
tion of all electors in this State qualified to vote in State, county, municipal,
Congressional and Presidential elections, approved 5th March, 1896, and sworn
to by the members of said Boards, shall be filed on or before February 1st,
eighteen hundred and ninety-eight, one in the office of the Secretary of State
and one in the office of the Clerk of the Court of Common Pleas for each county.
He shall also cause to be prepared such books and blanks as may be necessary
for the registration of electors after the first of January, eighteen hundred and
ninety-eight, and he shall at any time provide additional books or blanks to
supply the places of such as may be defaced, destroyed, mutilated or filled up.
Civ. C. '22, § 206; Civ. C. '12, § 204; Civ. C. '02, § 178; 1896, XXII, 36, § 6.
§ 228. Opening and Closing of Books Regulated. — The Supervisors of
Registration for the several counties of this State shall in every general election
year, or in any year in which any special election is to be held subsequent to
the first day of September, hold in each and every town, city, or industrial com-
munity containing three hundred inhabitants or more, in their respective coun-
ties, at such time as may be designated by the Board of Registration, after
two weeks' notice published or posted in such town or city, one meeting, at
which shall be registered such qualified electors of the county as may present
themselves. The books of registration shall also be open on the first Monday
of each month, at the Court House, for the registration of electors entitled to
registration under said Constitution, and be kept open for three successive days
in each and every month until thirty days before a general election, when they
shall be closed until the general election shall have taken place : Provided^ That
such persons as shall become of age during the said thirty days shall be entitled
to registration before the closing of books, if otherwise qualified. After each
general election the registration books shall be opened for the registration of
electors entitled to registration under the Constitution, on the first Monday in
each month, at the Court House, until thirty days preceding any general elec-
tion, when the same shall be closed until said general election shall have taken
place. The registration books shall be in like manner closed thirty days before
any special election. In those counties of this State having more than fifty
thousand inhabitants, as shown by the last preceding United States census, in
every general election year, when the registration books are opened in the
month of August, they shall be kept open continuously every day except Sunday,
at the Court House, up to and including the 15th day of August of said year
for the registration of qualified electors, and this particular provision shall in
no wise affect the registration of electors in the counties having less than fifty
thousand inhabitants, and any additional cost incurred by reason of the par-
ticular provision in regard to keeping of books open in August in those counties
of over fifty thousand inhabitants shall be paid by such respective counties. In
787 Civil Code § 229
Sumter Coiintj^ the Supervisor of Registration may attend at least one day at
some public place in each voting precinct in said county, of which due notice
shall be given : Provided^ In Horry County the Supervisor of Registration shall
attend at least one day at some public place in each township in said county,
after giving two weeks' notice of such meeting. Provided^ That in Richland
County the Supervisors of Registration may attend two days at different public
places in each township in said County in precincts other than those in the City
of Columbia, of which due notice shall be given.
Civ C '22, § 207 ; Civ. C. '12, § 205 ; Civ. C. '02, § 179 ; 1907, XXV, 648 ; 1901, XXIII,
612 ; 1896, XXII, 37, § 7 ; 1921, XXXII, 218 ; 1928, XXXY, 1191.
§ 229. Appeal from Denial of Re^stration. — The Boards of Registration
to be appointed under Section 225 of this Chapter shall up to and including
the first of January, 1898, judge of the qualifications of all applicants for regis-
tration. Any person denied registration shall have the right of appeal from the
decision of the Board of Registration denying him registration to the Court of
Common Pleas of the county or any Judge thereof, and thence to the Supreme
Court; and on such appeal the hearing shall be de novo. Any person denied
registration and desiring to appeal must within ten days after the decision of
the Board of Registration is made file with the said Board a written notice of
such notice of his intention to appeal therefrom. After the expiration of ten
days from the filing of such notice of intention to appeal the Board of
Registration shall file with the Clerk of the Court of Common Pleas for the
count}^ the notice of intention to appeal and any papers in their possession
relating to the case, and a report of the case if they deem proper. The Clerk
of the Court shall file the same and enter the case on a special docket to be
known as Calendar No. 4. If the applicant desires the appeal to be heard by
a Judge at chambers he shall give every member of the Board of Registration
four days' written notice of the time and place of the hearing. From the
decision of the Court of Common Pleas, or any Judge thereof, the appellant or
any duly qualified elector of the county may further appeal to the Supreme
Court by filing a written notice of his intention to appeal therefrom in the
office of the Clerk of the Court of Common Pleas within ten days after such
decision is filed, and within said time serving a copy of such notice on every
member of the Board of Registration. Thereupon the Clerk of the Court of
Common Pleas shall certify all the papers in the case to the Clerk of the
Supreme Court within ten days after filing of such notice of intention to
appeal. The Clerk of the Supreme Court shall place the case on a special
docket, and it shall come up for hearing upon the call thereof, under such
rules as the Supreme Court may make. If such appeal be filed with the Clerk
of the Supreme Court at a time that a session thereof will not be held between
the date of filing and an election, at which the appellant will be entitled to
vote if registered, the Chief Justice, or, if he is unable to act or disqualified,
the senior Associate Justice, shall call an extra term of the court to hear and
determine the case.
Civ. C. '22, § 208 ; Civ. C. '12, § 206 ; Civ. C. '02, § ISO ; 1896, XXII, 38, § 8.
§ 230. Registered Electors Before January, 1898, Remain So — Establish-
ment of Right to Vote. — All persons registered on or before January first,
eighteen hundred and ninety-eight, shall remain during life qualified electors,
unless afterwards disqualified by the provisions of the said Constitution. The
certificate of the Clerk of the Court, or of the Secretary of State, that the
name of any person appears on the books or records hereinbefore required to
§ 231 Civil Code 788
be filed in their respective offices by the Boards of Registration shall be sufficient
evidence to establish the right of such person to any subsequent registration
and the franchise under the limitations imposed in the said Constitution.
Civ. C. '22, § 209 ; Civ. C. '12, § 207 ; Civ. C. '02, § 181 ; 1896, XXII, 38, § 9.
§ 231. Boards to Judge the Leg"al Qualifications of Applicants After Jan-
uary, 1898 — Appeals. — After the first of January, eighteen hundred and ninety-
eight, the Board of Eegistration to be appointed under Section 225 of this
Chapter shall judge of the legal qualifications of all applicants for registra-
tion. From their decision appeals may be taken to the Court of Common
Pleas, or any Judge thereof, and thence to the Supreme Court, and the mode
of appeal shall be the same as prescribed in Section 229, herein.
Civ. C. '22, § 210; Civ. C. '12, § 208; Civ. C. '02, § 182; 1896, XXII, 38, § 10, amd. by
1898, XXII, 704.
§ 232. Enrollment of Registered. Voters — When Made — Colleton County. —
An enrollment of persons, not previously registered, and entitled to registra-
tion, shall be made annually by the Board of Registration until the year
nineteen hundred and eight, Tvlien an enrollment of all electors shall be made,
and thereafter there shall be the same annual enrollment of electors and the
same general enrollment of electors every tenth year, as above provided: Pro-
vided^ That for the purpose of enrollment and revision of the lists of electors
in Colleton County, the Board of Registration of said county shall hold sessions,
after two weeks' advertisement, for at least one day, at the following places,
to wit : Smoaks, Ashton, Bells, Hendersonville. Cottageville and Adams Run.
Civ. C. '22, § 211 ; Civ. C. '12, § 209 ; Civ. C. '02, § 183 ; 1908, XXV, 1019 ; XXII, 38, 70-5.
§ 233. Persons Entitled to Vote at Next Election After Application. En-
titled to Be Registered. — In case any person shall not have attained the age
of twenty-one years before the closing of the books of registration preceding
any election, and shall attain such age before such election, and shall appear
before the Board of Registration, and shall make application under oath to
the facts above stated entitling said person to registration, if said person be
otherwise duly qualified, the Board of Registration shall register such applicant.
Any person not laboring under the disabilities named in the Constitution and
whose qualifications as an elector will be completed after the closing of the
registration books, but before the next election, shall have the right to apply for
and secure a registration certificate at any time within sixty days immediately
preceding the closing of such books. From the decision of the Board of Regis-
tration a like appeal may be taken as in other cases and in like manner.
Civ. C. '22, § 212 ; Civ. C. '12, § 210 ; Civ. C. '02, § 184 ; XXII, 38, 705.
§ 234. Registered Voters to Be Furnished With Certificates. — Each elector
registered as aforesaid shall thereupon be furnished by the Board of Registra-
tion if registered before or on the first of January, 1898, or by the Boards of
Registration if registered after the first day of January. 1898, with a certificate
of registration, which shall contain a statement of his name, age and place of
residence as entered in the registration books, and such certificate shall be
signed by at least two of the members of the Board of Registration. The
certificate shall be of the following form :
789 CmL Code § 235
STATE OF SOUTH CAROLINA
Registration Certificate No
This is to certify that is a registered elector of the election dis-
trict of Comity of resides in township
or parish or ward, is years of age, and is entitled to vote at
voting place, in polling precinct, if otherwise qualified.
Registered on the day of ,19
Members of the Board of Registration of County.
Civ. C. '22, § 213 ; Civ. C. '12, § 211 ; Civ. C. '02, § 185 ; XXII, 38, 705.
§ 235. Transfer — Voters Moving from One County to Another. — In case
of the removal of an elector from one county to another he shall notify the
Board of Registration of the county to which he has removed, presenting his
registration certificate for the county from which he has removed. The said
Board of Registration shall take the name of such elector and the number of
his certificate, and ascertain in writing from the Board of Registration of the
county from which such elector has removed whether he is a duly registered
elector of latter county. If found to be duly registered the Board of the
county to which such elector has removed shall register such elector, if other-
wise qualified, and notify the Board of the county from which he has removed
that he has been so registered, whereupon his name shall be stricken from the
books of the latter county.
Renewal of Certificate. — Every registered elector shall be entitled to a
renewal of his certificate without fee or charge, when the same becomes defaced
or mutilated, upon the surrender of such defaced or mutilated certificate to
the Board of Registration, if he is still a qualified elector y.nder the provisions
of said Constitution or if he has been registered under said provisions before
the 1st of January, 1898. In case of the loss of or destruction of a certificate,
any elector registered on or before the first of January, 1898, shall be entitled
to another certificate of registration upon application and proof of destruction
or loss on presenting to the Board of Registration a certificate of the Clerk of
the Court of Common Pleas of his county, or of the Secretary of State, that
his name appears as a registered voter on the books or records filed in their
respective offices, if still otherwise qualified. And any elector registered after
the first of January, 1898, shall be entitled to another certificate of registra-
tion, upon application and proof of such destruction or loss, if his name appears
upon the annual or general enrollment made by the Board of Registration, and
if otherwise still qualified. Any such elector shall have a like right of appeal
from the decision of the Board of Registration as in case of original registra-
tion.
Civ. C. '22, § 214 ; Civ. C. '12, § 212 ; Civ. C. '02, § 186 ; 1896, XXII, 40, § 14 ; 1896,
XXII, 41, § 15.
§ 236. Board to Revise List of Electors— Right of Appeal.— The Board
of Registration shall revise the list of registered electors at least ten days
preceding each election, and shall erase therefrom the names of all registered
electors who may have become disqualified, or who, upon satisfactory evidence,
may appear to have died, or removed from their respective counties, or who may
have been illegally or fraudulently registered: Provided, That any one who
§ ^37 Civil Code 790
may deem himself injured by such an act may have the same right of appeal
to the Court of Common Pleas or any Judge thereof, as hereinbefore provided
for persons who have been denied registration.
Civ. C. '22, § 215 ; Civ. C. '12, § 213 ; Civ. C. '02, § 187 ; 1896, XXII, 41, § 16.
§ 237. Clerk of Court of General Sessions to Report Persons Convicted
of Disqualifying- Crimes. — The Clerk of the Court of General Sessions and
Common Pleas for each county shall on or before the fifteenth day of October,
1902, and bienniallj^ thereafter on or before the same day of the same month,
make out the report to the Boards of Registration for their respective counties
a complete list of all persons convicted prior to the first day of October, 1896,
■and during every two years thereafter of the following offenses, to wit: Bur-
glary, arson, obtaining goods or money under false pretenses, perjury, forgery,
robbery, bribery, adultery, bigamy, wife-beating, housebreaking, receiving stolen
goods, breach of trust with fraudulent intent, fornication, sodomy, incest, as-
sault with intent to ravish, miscegenation, and larceny, or crimes against the
election laws. Such report must be accompanied by the certificate of the Clerk
that the report is correct as appears from the records of his office.
Civ. C. '22, § 216; Civ. C. '12, § 214; Civ. C. '02, § 188; 1896, XXII, 42, § 17.
§ 238. Magistrates to Report Persons Convicted of Disqualifying Crimes. —
Every Magistrate in the State shall on or before the fifteenth day of October,
1902, and biennially thereafter on or before the same day of the same month,
make out under his hand and seal, and report to the Board of Registration of
his county, a complete list of all the persons convicted before him of any of
the offenses mentioned in the preceding Section prior to the first day of October,
1902, and during every two years thereafter, or before any of his predecessors,
whose trial docket is in his possession during the two preceding years, or the
period following his last previous report, or the last previous report by his
predecessor. Any Magistrate or Clerk of the Court who shall fail to make or
neglect to make such report as required by this and the preceding Section
shall forfeit and pay to the county in which he holds his office the sum of fifty
dollars for each and every such failure or neglect to make such report.
Civ. C. '22, § 217 ; Civ. C. '12, § 215 ; Civ. C. '02, § 189 ; 1896, XXII, 42, § 18.
§ 239. Reports of Conviction Prima Facie Evidence — Denial of Registra-
tion and Vote. — The reports provided for in the two preceding Sections shall
be received by the Board of Registration as prima facie evidence of the facts
stated therein, and the said Board shall immediately erase the names of all
such persons from the registration books or records in their county, and such
person shall not be thereafter allowed to register or to vote unless such person
shall present to the Board a pardon from the Governor or shall prove that
they were never convicted of the offenses stated in such certificate, in which
cases their names shall thereupon be restored to the registration books or
records as completely and effectually as if it had never been stricken therefrom.
The said Boards are required whenever the names of any electors are thus
stricken from the books of registration to furnish a list of such names to the
Clerk of Court and the Secretary of State, and they shall erase from the
record of registered electors on file in their respective offices the names of such
electors.
Civ. C. '22, § 218 ; Civ. C. '12, § 216 ; Civ. C. '02, § 190 ; 1896. XXII. 43, § 19.
§ 240. Places for Voting — Removal from One Voting Place to Another. —
Every elector shall vote at the polling place in the polling precinct at which
791 Civil Code § 241
and in whicli his registration certificate entitled him to vote. When a new
voting precinct is established by law it shall be the duty of the Board of Regis-
tration to transfer from the books of registration the names of such electors
registered to vote in other voting precincts as should hereunder register and
vote in the new voting precinct, and to issue to such electors as may apply
new registration certificates for such new polling precinct, and such electors
shall thereafter vote in the new polling precinct to which they have been trans-
ferred. In case of the removal of an elector from one precinct to another in
the same county, such elector shall notify the Board of Registration of such
county, and surrender his certificate. And the said Board shall note the fact
upon the proper book and give to the elector a certificate for registration for
the precinct into which he has removed. When one voting place has been
changed to another in the same township or polling precinct, or where the
name of the voting place has been changed since the last general election, the
registration of electors for the former voting place shall be valid and effectual
for the new voting place. Any registered elector who may reside nearer to a
voting place in his polling precinct than the one at which he is entitled to vote,
and desires to vote at such nearer voting place, shall, upon the surrender of his
certificate of registration, be entitled to a new certificate entitling him to vote
at such nearer voting place.
Civ. C. '22, § 219 ; Civ. C. '12, § 217 ; Civ. C. '02, § 191 ; 1896, XXII, 43, § 20.
§ 241. Registration Books Deposited With Clerk of Court. — The Board of
Registration shall deposit the books and other records of registration for safe-
keeping in the office of the Clerk of the Court of Common Pleas for their county,
who shall keep the same with the other records in said office. The registration
books and records shall be public records open to the inspection of any citizen
at all times, and shall not be removed from the office of the Clerk of the Court
by any person except the Board of Registration who are authorized to take and
keep the same as long as may be necessary to enable them to perform the duties
herein imposed on them : Provided, That the books and records of registration
shall not be kept anywhere else than in the office of the Clerk of the Court of
Common Pleas or in the office of the Board of Registration except when used
by the Board in the several polling precincts as required by this Chapter.
Civ. C. '22, § 220; Civ. C. '12, § 218; Civ. C. '02, § 192; 1896, XXII, 44, § 21.
§ 242. Registration Books Furnished Eacli Precinct — Right to Vote — Books
Given to Managers. — Immediately preceding each general election or any
special election, the Board of Registration shall furnish to the Commissioners of
Election for their county two registration books for each polling precinct in
their county, containing in each the name of all electors entitled to vote at such
precinct; and no elector shall vote in any polling precinct unless his name ap-
pears on the registration books for that precinct: Provided, That in case the
name of any registered elector does not appear, or incorrectly appears, on the
registration books of his polling precinct, he shall, nevertheless, be entitled to
vote upon the production and presentation to the Managers of Election of such
precinct (in addition to his registration certificate) of a certificate of the Clerk
of Court of Common Pleas that his name is enrolled in the registration book
or record of his county on file in said Clerk's office, or a certificate of the Sec-
retary of State that his name is enrolled in the registration book or record of
his county on file in the office of the Secretary of State, or prior to the filing
of such books or records in or before the first day of February, 1898, in the
office of the Clerk and Secretary of State a certificate of a member of the Board
§ 243 CmL Code 792
of Eegistration of his county that his name is enrolled on the county registra-
tion book or records ; and it shall be the duty of the Clerk or the Secretary of
State, or a member of the Board of Registration, to furnish such certificate
without cost or charge upon demand of any such elector whose name appears
upon the registration books or records of his county on file in the office of the
Clerk of Court or in the office of Secretary of State. The Commissioners of
Election shall turn over said books to the Managers of Election of each polling
precinct, who shall be responsible for the care and custody of said books and
the return thereof to the Commissioners within three days after such election.
The Commissioners of Election shall return such books to the Board of Registra-
tion within twenty days after such election.
Civ. C. '22, § 221; Civ. C. '12, § 219; Civ. C. '02, § 193; 1896, XXII, 44, § 22.
§ 243. Who Entitled to Vote in Municipal Elections. — Every citizen of
this State and of the United States of the age of twenty-one years and upwards,
having all the qualifications mentioned in Section 223 of this Chapter, and
who has resided within the corporate limits of any incorporated city or town
in this State for four months previous to any municipal election, and has paid
all taxes due and collectible for the preceding fiscal year, and who has been
registered as hereinafter required, shall be entitled to vote at all municipal
elections of his city or town.
Civ. C. '22, § 222 ; Civ. C. '12, § 220 ; Civ. C. '02, § 194 ; XXII, 44, § 23.
§ 244. Registration for Municipal Elections. — Ninety days before the
holding of a regular election in any incorporated city or town in this State
the Mayor or Intendant thereof shall appoint one discreet individual, who is
a qualified elector of such municipality, as Supervisor of Registration for such
city or town, who shall hold office for the term of two years and until his suc-
cessor has been appointed and qualified, and who shall receive as compensation
for his services one dollar per day for each day actually engaged in the dis-
charge of his duties, to be paid by the town or city, whose duty it shall be
to register all qualified electors within the limit of the incorporated city or
town. The names of all qualified electors of such municipality shall be entered
in a book of registration, which at least one week before the election, and im-
mediately after the holding of the election, shall be filed in the office of the
Clerk or Recorder of such city or town, and shall be a public record open to
the inspection of any citizen at all times : Provided, That twenty days prior to
any special election to be held as aforesaid the books of registration shall be
opened for the registration of the names of qualified electors therein, and shall
remain open for a period of ten days: Provided, That in cities of over fifty
thousand inhabitants there shall be appointed three Supervisors, who shall
represent different political parties or factions of parties. Immediately preced-
ing any municipal election to be held in any incorporated city or town in this
State, the Supervisor or Supervisors of Registration (as the case may be) shall
prepare for the use of the Managers of Election of each polling prepinct in
such city or town a registration book or books for each polling precinct in such
city or town, containing the names of all electors entitled to vote in such polling
precinct at said election.
Civ. C. '22, § 223 ; Civ. C. '12, § 221 ; Civ. C. '02, § 195 ; XXII, 44, § 24 ; 1908. XXV, 1026.
§ 245. Books, Etc., to Be Furnished.— It shall be the duty of the Mayor or
Intendant of incorporated cities or towns to cause to be prepared and furnished
793 CmL Code § 246
suitable books of registration and all stationery and blanks necessary for the
registration of electors.
Civ. C. '22, § 224 ; Civ. C. '12, § 222 ; Civ. C. '02, § 196.
§ 246. Qualifications for Registration — How Determined— Appeals. — The
Supervisor or Supervisors of Eegistration (as the case may be) shall judge of
the qualifications of all applicants for registration. The production of a certif-
icate of registration from the Board or Supervisor of Registration of the county
entitling the applicant to vote in a polling precinct within the incorporated
city or town in which the applicant desires to vote shall be a condition pre-
requisite to the applicant's obtaining a certificate of registration for municipal
elections ; and the production of such certificate and proof of his residence with-
in the limits of the municipality for four months preceding such election and the
payment of all taxes assessed against him due and collectible for the previous
fiscal year shall entitle the applicant to registration. From the decision of the
municipal Supervisor any applicant may appeal to the Court of Common Pleas,
or any Judge thereof, and from thence to the Supreme Court, and the mode of
appeal shall be the same as provided in Section 229 of this Chapter.
Civ. C. '22, § 225 ; Civ. C. '12, § 223 ; Civ. C. '02, § 197.
§ 247. Place of Voting" in Incorporated Cities and Towns With Several
Precincts. — In incorporated cities or towns in which there are more than one
polling precinct, every elector shall vote at the polling precinct in which his
registration certificate entitles him to vote.
Civ. C. '22, § 226 ; Civ. C. '12, § 224 ; Civ. C. '02, § 198.
§ 248. Elector to Have Certificate — Form. — Each elector registered by the
municipal Supervisor or Supervisors of Registration (as the case may be)
shall be furnished by such Supervisor or Supervisors (as the case may be)
with a certificate, which shall be of the following form :
Civ. C. '22, § 227 ; Civ. O. '12, § 225 ; Civ. C. '02, § 199.
State of South Cakolina, City oe Town of
Registkation Certificate for Municipal. Election.
Number . . . . , Ward ....
This is to certify that is a qualified elector of the city or town of
, resides in "Ward , is years of age, and is en-
titled to vote in the municipal election on the day of , 1 . . . .
Registered on the day of , 1 . . . .
'Supervisor of Registration.
or
"Supervisor of Registration."
§ 249. Managers of Election to Be Furnished With Registration Books. —
Before any municipal election to be held in any incorporated city or town in
this State after the general election of 1896, the municipal Supervisor or Super-
visors of Registration (as the case may be) shall furnish the Managers of Elec-
tions with the book or books of registration for the city or town or precinct
thereof, prepared by him or them for the use of the Managers of Election as
prescribed in Section 244, which they shall return to the Supervisor or Super-
visors (as the case may be) within three days after the election; and no elector
§ 250 ■ Civil Code 794
shall be allowed to vote in any municipal election whose name is not registered
as herein provided, or who does not produce a municipal registration certificate
at the polls : Provided, That in case the name of any registered elector does not
appear, or incorrectly appears, on the registration books of his polling precinct,
he shall nevertheless be entitled to vote, upon the production and presentation
to the Managers of Election of such precinct (in addition to his municipal
registration certificate) a certificate of the Clerk or Recorder of such city or
town that his name is enrolled in the registration books of his city or town, on
file in the office of said Clerk or Recorder, and it shall be the duty of said
Clerk or Recorder to furnish such certificate without cost or charge upon
demand of any such elector whose name appears on the registration book of his
city or town on file in the office of said Clerk or Recorder.
Civ. C. '22, § 228 ; Civ. C. '12, § 226 ; Civ. C. '02, § 200.
§ 250. Oath Required of Applicant. — Every applicant for registration, in-
cluding municipal registration, shall first take the following oath, to be ad-
ministered to him by the Board or the Supervisor, or Supervisors of Registra-
tion (as the case may be) : "I do solemnly swear (or affirm) that I am a citizen
of this State and of the United States; that I am twenty-one years of age
or more; that I have resided in this State for two years, and in this county for
one year, and in the polling precinct in which I apply to be registered and in
which I will offer to vote if registered for four months; and that I have not
been convicted of burglary, arson, obtaining goods or money under false pre-
tenses, perjury, forgery, robbery, bribery, adultery, bigamy, wife-beating, house-
breaking, receiving stolen goods, breach of trust with fraudulent intent, fornica-
tion, sodomy, incest, assault with intent to ravish, miscegenation, larceny, or
crimes against the election laws. ' '
Civ. C. '22, § 229 ; Civ. C. '12, § 227 ; Civ. C. '02, § 201 ; 1896, XXII, 40, § 30.
§ 251. Each Township a Polling' Precinct. — Each township as now or here-
after laid out and defined in the several counties of this State, and in those
counties where there are no such townships, the parish as formerly known and
defined, is declared a polling precinct. In all cities and towns containing five
thousand inhabitants or more, where the same is divided into wards, each ward
shall be a polling precinct ; and in the City of Charleston the polling precincts
shall be the same as the voting precincts now established in the several wards
of said city by law, and in the County of Richland that portion of Columbia
Township outside of the corporate limits of the City of Columbia (as the
said limits are now or may hereafter be by law established) shall constitute
a separate polling precinct. The voting places within these polling precincts
shall be the same as now or hereafter established by law : Provided, When there
are more than one voting place in the polling precincts the electors for that
precinct can vote at either polling place, to be designated on his certificate of
registration by Board of Registration or Supervisor of Registration.
Civ. C. '22, § 2.30 ; Civ. C. '12, § 228 ; Civ. C. '02, § 202.
CHAPTER 9
Voting Precincts
2.52. Names and Location of Voting Pre- 253. Change of Registration Certificates,
cincts.
§ 252. Names and Location of Voting- Precincts. — At all general elections
held in this State, the same shall be conducted at the voting precincts which
i
795 CmL Code § 252
are hereby fixed by law, in the various counties, cities and towns of this State,
the number, location and names of which are, and shall be, as hereinafter desig-
nated, to wit :
Civ. C. '22, § 231; Civ. C. '12, § 229; Civ.C. '02, § 203.
Abbeville. — In the County of Abbeville, there shall be voting precincts as
follows : Abbeville Court House, Antreville, Due West, Donaldsville, Lowndes-
ville, Magnolia, Central School House, in Long Cane Township, Clotworthy's
Cross Eoads, Bryant's Cross Roads, Keowee, Cheatam's Mill, Little River School
House, in Due "West Township, Saluda, near Broad Mouth School House, and
Hampton, in Due West Township, Abbeville Cotton Mill, Williams Gin House,
Gilliams Gin House.
1900, XXIII, 368; 1904; XXIV, 507; 1910, XXVI, 770; 1912, XXVII, 591; 1913,
XXVIII, 77 ; 1916, XXIX, 712 ; 1917, XXX, 197.
Aiken. — In the County of Aiken there shall be the followwing voting pre-
cincts : Aiken Court House, Oakwood, Bath Mills, Kaolin, Banks' Mill, Creed's
Store, Eureka, Fountain Academy, Graniteville, North Augusta, Kneece's Mill,
Langley, Talatha Postoffice, Bloomingdale, Montmorenci, Shaw's Fork, Oak
Grove School House, Page & Hankinson's Store, Perry, Salleys, Seivern, Silver-
ton, Sunnyside, Wagener, Windsor, Vaucluse, Ellenton, White Pond, Kitch-
ing's Mill, Lybrand and Warrenville, Monetta Precinct, Clear Water, Round
Top School House.
1900, XXIII, 368; 1908, XXX, 1059; 1914, XXVIII, 543; 1915, XXIX, 232; 1920,
XXX, 85 ; 1925, XXXIV, 10.
Allendale. — In the County of Allendale there shall be the following voting
precincts : Allendale, Baldock, Bull Pond Club House, in Bull Pond Township,
Sycamore, Ulmers, Millett, Fairfax, Cherry Hill School House, in Wilson Town-
ship, and Jenny, in Sycamore Township, Harmony.
1919, XXXI, 185 ; 1925, XXXIV, 7.
Andekson. — In the County of Anderson there shall be voting places as fol-
lows: Anderson Court House, Belton, Craytonville, Pendleton, Centerville,
Sandy Springs, Five Forks, Hopewell Springs, Williamston, Honea Path, Mil-
fords, Cedar Wreath, Moffettsville, Williford's Store, Smith's Mill, Starr, Tuga-
loo Academy, Iva, Piedmont Mills, Holland's Store, Pelzer, Flat Rock, Neals
Creek Church, Cedar Grove, Townville, Mount Tabor, Orr Mills, Gluck Mills,
Pelzer Mill No. 4, Piercetown, Toxaway Mill, Anderson Cotton Mills, Brogon
Mill, Concrete, Belton Bills, Williamston Mills, Old Friendship School House,
Whitefield Church, Grove School House, White Plains, Toney Creek, Three
and Twenty, Walter McElmoy, Campbell's Store and Wright's Store, Moun-
tain View, North Anderson, Mountain Creek Church, Melton School House and
Shurley's Store, High Point School House, Denver.
1900, XXIII, 368; 1910. XXVI, 770; 1912, XXVII, 593; 1914, XXVIII, 543; 1915
XXIX, 232 ; 1916, XXIX, 712 ; 1926, XXXIV, 1009.
Bamberg. — In the County of Bamberg there shall be voting precincts as fol-
lows: Bamberg, Denmark, Olar, Midway, Ehrhardt, Kearn's Mill, FarreU's
Store, Lees, Govan, Colston, and Little Swamp School House.
1900, XXIII, 368 ; 1904, XXIV, 507 ; 1914, XXVIII, 543 ; 1920, XXXI, 878, 920 ; 1924,
XXXIII, 1062.
Babnwell. — In the County of Barnwell there shall be the following voting
places: Barnwell, Blackville, Snelling, Robbins, Kline, Dunbarton, Williston,
§ 252 CmL Code 796
Elko, Hercules Creek School House, in Fairfax, Myer's Mill, Pleasant Hill
School House.
1900, XXII, 368 ; 1905, XXIV, 946 ; 1919, XXXI, 185 ; 1920, XXX, 878, 920.
Beaufort. — In the County of Beaufort there shall be the following voting
places : Beaufort, at or near the City Hall, Port Royal, Bluffton, Barrel Land-
ing, Brick Church or Frogmore, Hardeville and Sheldon. The voters on Lady's
Island may vote at either the Brick Church, Frogmore box or the Beaufort box,
and the voters of Parris Island may vote at the Port Royal or Beaufort boxes.
19€0, XXIII, .869; 1910, XXVI, 766; 1912, XVII, 594; 1914, XXVIII, 543; 1929,
XXXVI, 99.
Berkeley. — In the County of Berkeley there shall be voting places as fol-
lows : In the parishes of St. Thomas and St. Dennis, Cainhoy and Bate's Still;
in the parish of St. James, Santee, Honey Hill; in the parish of St. Stephens,
St. Stephens, Gumville, Pineville and Beth era; in the parish of St. John's,
Berkeley, Eutawville, Calamus Pond, Pinopolis, Cross Graded School and in
the parish of St. James, Goose Creek, Holly Hill, Hilton's Cross Roads, Cooper's
Store and Cams' Cross Roads, Macedonia, New Hope, Monck's Corner.
1900, XXVIII, 369 ; 1909, XXVI, 68 ; 1914, XXVIII, 543 ; 1916. XXIX. 712.
Calhoun. — In the County of Calhoun there shall be voting precincts as fol-
lows: Cameron, Fall Branch, Fort Motte, Lone Star, St. Matthews, Red Store,
Murph's Mill, Center Hill, Midway School House and Bethel Precinct.
1910, XXVI, 767 ; 1914, XXVIII, 543 ; 1926, XXXIV, 994.
Charleston. — In the County of Charleston, outside the corporate limits of
the City of Charleston, there shall be voting places as follows: Public School
House grounds on James Island, Moultrieville, McClellanville, at or near Owen-
daw Bridge, in the parish of St. James Santee; Mount Pleasant, in Christ Church
Parish ; Agricultural Hall on John 's Island ; Bogles on Wadmalaw Island ; High
School Auditorium on Edisto Island; and on Meeting Street Road outside of
the corporate limits of the City of Charleston, and at or near the School Build-
ing near the Four Mile Post, on Meeting Street Road; in St Andrew's Parish,
at or near the intersection of the road to Folly Island, with State Highway No.
6 ; an additional voting place, at or near North Charleston School Building :
Provided, That nothing herein contained shall be construed to ySlVy or affect
the location of the voting precincts within the limits of the City of Charleston
as now established by law. The registration and voting precincts in the County
of Charleston within the limits of the City of Charleston shall hereafter con-
form to the wards in which the City of Charleston is now by law divided, and
registration and voting precincts are hereby established therein, as follows :
The first precinct of Ward One shall embrace all that portion of said Ward
south of Broad Street, east of Church Street to Water Street, south of Water
Street to Meeting Street, east of Meeting Street to South Bay Street. The poll
shall be held at or near the corner of Church and Water streets. The second
precinct of Ward One shall embrace all that portion of said Ward south of
Broad Street, east of King Street, west of Church Street or Water Street to
Meeting Street, west of Meeting Street to South Bay Street. The poll shall be
held at or near the corner of Meeting and Tradd streets. The first precinct of
Ward Two shall embrace all that portion of said Ward south of Broad Street,
west of King Street to South Street, including south side of said street to
Ashley River, east of Legare Street to Tradd Street, North of Tradd to Logan
Street, east of Logan to Broad Street. The poll shall be held at or near the
corner of King and Tradd streets. The second precinct of Ward Two shall
797 Civil Code § 252
embrace all that portion of said Ward south of Broad Street, west of Logan
Street to Tradd Street, south of Tradd to Legare Street, west of Legare Street
to Ashley River. The poll shall be held at or near the corner of New and
Broad streets. The first precinct of Ward Three shall embrace all that portion
of said Ward north of Broad Street, south of Hasel Street, east of Churcn
Street and Maiden Lane. The poll shall be held at or near the corner of
State and Cumberland streets. The second precinct of Ward Three shall em-
brace all that portion of said Ward north of Broad Street, south of Hasel
Street, east of Church Street and Maiden Lane and east of King Street. The
poll shall be held at Market Hall. The first precinct of Ward Four shall embrace
all that portion of said Ward north of Broad Street, south of Wentworth
Street, west of King Street and east of Mazyck and Coming streets. The poll
shall be held at or near the corner of Archdale and Beaufain streets. The
second precinct of Ward Four shall embrace all that portion of said Ward
north of Broad Street, south of Wentworth Street, west of Mazyck and Coming
streets. The poll shall be held at or near the corner of Smith and Beaufain
streets. The first precinct of Ward Five shall embrace all that portion of said
Ward north of Hasel Street, south of Calhoun Street and east of Anson Street.
The poll shall be held at or near the corner of Laurens and Middle streets.
The second precinct of Ward Five shall embrace all that portion of said Ward
north of Hasel Street, south of Calhoun Street, west of Anson and east of
King Street. The poll shall be held at or near the corner of Meeting and
Society streets. The first precinct of Ward Six shall embrace all that portion
of said Ward north of Wentworth Street, south of Calhoun Street, west of
King Street and east of Pitt Street. The poll shall be held at or near the
corner of King and Tradd streets. The second precinct of Ward Two shall
embrace all that portion of said Ward north of Wentworth Street, south of
Calhoun Street and west of Pitt Street. The poll shall be held at or near the
corner of Bull and Rutledge streets. The first precinct of Ward Seven shall
embrace all that portion of said Ward north of Calhoun Street, south of Mary
Street and east of Elizabeth Street. The poll shall be held at or near the
corner of Alexander and Charlotte streets. The second precinct of Ward Seven
shall embrace all that portion of said Ward north of Calhoun Street, south of
Mary Street, west of Elizabeth Street and east of King Street. The poll shall
be held at or near the corner of Hutson and Meeting streets. The first pre-
cinct of Ward Eight shall embrace all that portion of said Ward north of
Calhoun Street, south of Radcliffe Street, west of King Street and east of Pitt
and Thomas streets. The poll shall be held at or near the corner of Vander-
horst and Coming streets. The second precinct of Ward Eight shall embrace
all that portion of said Ward north of Calhoun Street, south of Radcliffe and
Bee streets and west of Pitt and Thomas streets. The poll shall be held at or
near the corner of Rutledge and Vanderhorst streets. The first precinct of
Ward Nine shall embrace all that portion of said Ward north of Mary Street,
south of Columbus Street and east of Nassau and Hanover streets. The poll
shall be held at or near the corner of Amhurst and America streets. The
second precinct of Ward Nine shall embrace all that portion of said Ward north
of Columbus Street, east of Hanover Street to the city boundary. The poll
shall be held at or near the corner of America and Cooper streets. The first
precinct of Ward Ten shall embrace all that portion of said Ward north of
Mary Street, south of Columbus Street, west of Nassau Street and east of King
Street. The poll shall be held at or near the corner of Wolfe and Meeting streets.
The second precinct of Ward Ten shall embrace all that portion of said Ward
§ 252 CmL Code 798
north of Col-ambiis Street, east of King Street and west of Hanover Street to
the city boundary. The poll shall be held at or near the corner of Line and
Meeting streets. The first precinct of Ward Eleven shall embrace all that por-
tion of said Ward north of Radcliffe Street, south of Spring Street, west of
Eling Street and east of Rutledge Avenue. The poll shall be held at or near
the corner of Morris and Coming streets. The second .precinct of Ward Eleven
shall embrace all that portion of said Ward north of Spring Street, west of
King Street, east of Rutledge Avenue to the city boundary. The poll shall be
held at or near the corner of Line and Coming streets. The first precinct of
Ward Twelve shall embrace all that portion of said Ward north of Bee Street,
west of Rutledge Avenue, east of President Street and its line of prolongation
to the city boundary. The poll shall be held at or near the corner of Ashley
and Spring streets. The second precinct of Ward Twelve shall embrace all
that portion of said Ward north of Bee Street, west of President Street, and
its line of prolongation to the city boundary. The poll shall be held at or
near the corner of Spring and Norman streets, Ravenel Precinct, in Charleston
County.
1896, XXII, 50; 1890; XX, 713; 1912, XXYII, 595; 1914, XXVIII, 543; 1922, XXXII,
925 ; 1926, XXXIV, 998 ; 1980, XXXVI, 1199.
Cherokee. — In the County of Cherokee there shall be voting places as fol-
lows: At Grassy Pond, Maud, Martin's Store, at Battle Ground, White Plains,
Ravenna, Corinth Church, Draytonsville, Timber Ridge, Littlejohn's, Sarratt,
Winkinsville, King's Creek, Cherokee Falls, Blacksburg, Buffalo, Macedonia,
Antioch, Butler, at Butler's School House, Wood, Thickety, Limestone, at
Limestone Mills, Gaucher, at C. E. Smith's Store, Maud, at Ashworth School
House, Island School House Precinct, and one at Metcalf 's Store, to be known
as Metcalf, and there shall be four voting places in the town of Gaffney, as
follows : at Woodman Hall, in Ward One, to be known as Gaffney No. 1 ;
one at the National Bank Old Building, to be known as Gaffnej^ No. 2 ; and
one at W. L. Spake 's Store, in Ward Five, to be known as Gaffney No. 3; and
one at Opera House, to be known as Gaffney No. 4; Holley Grove at Holley
Grove School House; in the Town of Blacksburg, for State and municipal pur-
poses, which include all of the territory within the corporate limits of said
Town of Blacksburg lying south of the southern limit of John Street and its
projection in both ways to the corporate limits of said town, to be known as
Broad River Mills, and all persons residing within the limits of said new
precinct shall be entitled to vote therein when properly registered as required
by law, said elections to be held at the store of J. P. London near Broad River
Mills : Provided, The Town Council of Blacksburg shall have authority to pro-
vide for some other place for holding elections in said precinct should the
place named become unavailable. In State elections the County Executive
Committee may add any additional territory to that hereinabove mentioned.
An additional voting precinct at the store of Wilson and Llintz, Musgrove Mills,
to be known as Musgrove precinct and also at Wilson and Mintz store, Alma
Mills, to be known as Alma precinct. The place of voting at White Plains
precinct shall be at F. M. Fowler's store. There shall be two additional voting
precincts in the City of Gaffnej^ one of which shall be in Ward 5, and one
in Ward 6. There shall be a new voting precinct in said County and to be
known as Morgan Precinct, and to be located at or near the present residence
of T. C. Vassey or H. Z. Hicks, and to include the following territory : Begin-
ning at the intersection of the North Carolina line with the Spartanburg and
Cherokee County line and running in a southerly direction to where No. 10
799 Civil Code § 252
Highway crosses said line and then following No. 10 Highway toward Cliff-
side to where it crosses the North Carolina line.
1900, XXIII, 369 ; 1910 ; XXVI, 767 ; 1914 ; XXVIII, 543 ; 1916, XXIX, 712 ; 1920, XXXI,
920 ; 1923, XXXIII, 104 ; 1925, XXXIV, 8, 9 ; 1930, XXXVI, 1171, 1172.
Chester, — In the County of Chester there shall be voting places as follows :
Chester Court House, Lowryville, at J. Wesley Carter's, Lando, Fishing Creek
Church, Rodman, on S. A. L. Eailroad, Rossville, Halsellville, Wilksburg, Lans-
ford, Cornwell's, Richburg, Edgemore, Baton Rouge, Ferguson's Store, Fort
Lawn, White's Store, Leeds, Great Falls, and Hazelwood, an additional voting
precinct, Calvin's Springs, Blackstock Township, and another precinct estab-
lished at Mt. Pleasant School House, near Mt. Pleasant Presbyterian Church in
Baton Rouge Township, Chester County to be known as Mt. Pleasant Precinct,
and another voting precinct at Eureka Cotton Mills.
1900, XXIII, 369; 1910, XXVI, 767; 1916, XXIX, 712; 1917, XXX, 197; 1924, XXXIII,
971 ; 1927, XXXV, 186 ; 1930, XXXVI, ]242.
Chesterfield. — In Chesterfield County there shall be voting places as fol-
lows: Chesterfield Court House, Cheraw, Marburg, Brooks' Mill, Wexford,
Mount Crogan Cross Roads, Ruby, Snow Hill, Jefferson, Catarrh, Dudley,
Pageland, McBee, Middendorf, Cat Pond School House, Bethel, Shiloh, Grant's
Mill, Patrick, Windzo, Plains, White Oak, Asagelus, Center Point and Bay
Springs.
1900, XXIII, 369 ; 1910, XXVI, 771 ; 1912, XXVII, 593 ; 1925, XXXIV, 11.
Clarendon. — In Clarendon County there shall be voting places as follows:
Hodges Corner, Packsville, Odom, Alcolu, Barron's Mill, New Zion, Turbeville,
McFadden's Store, Forreston, Wilson Duffie's Store, Jordon, Manning, Davis
Cross Roads, St. Paul's, Summerton, Panola, Davis' Station and Gable.
1900, XXIII, 369 ; 1906, XXV, 128 ; 1917, XXX, 197 ; 1927, XXXV, 67.
Colleton. — In Colleton County there shall be voting places as follows : Odom,
Jacksonboro, Greenpond, Cottageville, Maple Cane, Horse Pen, Hendersonville,
Snyder's Cross Roads, Rice Patch, Belle's Cross Roads, Edisto, Ashepoo, Can-
ady's, Smoak's Cross Roads, Doctor's Creek, Ashton, Lodge, Petit 's Store,
People's Club, Williams, Berea's Church, Walterboro, Hudson's Mill, Ruffin,
Ritters, Sidney and Tiger Creek, White Hall, Colleton, Round, Wolfe Creek,
Benton's Mill, Pine Grove, and Wiggins.
1900, XXIII, 369 ; 1910, XXVI, 768 ; 1912, XXVII, 593 ; 1914, XXVIII, 543 ; 1915, XXIX,
232 ; 1916, XXIX, 232 ; 1916, XXIX, 712 ; 1918, XXX, 838 ; 1919, XXXI, 185, 1924, XXXIII,
1089 ; 1925, XXXIV, 9 ; 1928, XXXV, 1241.
Darlington. — In the County of Darlington there shall be voting places as
follows: Darlington Court House No. 1, Darlington Cotton Mill No. 2, Me-
chanicsville No. 1, Mechanicsville No. 2, Society Hill, Leavenworth, Hartsville
No. 1, Hartsville No. 2, Lydia, Lamar, Swift Creek, Bethlehem Church in
Antioch Township, Philadelphia School House in Philadelphia School District,
Palmetto, Clyde at Clyde, Highhill School House, and Lake Swamp School
House in Lake Swamp School District.
1896, XXI, 51 ; 1905, XXIV, 946 ; 1918, XXX, 838 ; 1924, XXXIII, 1106.
Dillon. — In the County of Dillon there shall be voting places as follows:
Bermuda, Fore's Cross Roads, Floydale, Centerville, Hamer, Caddy's Mill,
Page's Mill, Latta, Little Rock, Fork, Judson, Mt. Calvary, Kemper, Gin House
and Pleasant Hill, Fowler's School House, Harlee, East Dillon, West Dillon,
§ 252 Civil Code 800
the Atlantic Coast Line Eailroad being the dividing line between East Dillon
and West Dillon precincts.
1910, XXVI, 767 ; 1911, XXVII, 117 ; 1914, XXVIII, 543 ; 1915, XXIX, 232 ; 1916. XXIX,
712 ; 1918, XXX, 838 ; 1924, XXXIII, 1053.
DoECHESTEE. — In the County of Dorchester there shall be voting places as
follows : Cattle Creek School House, in Koger Township, Keevesville, St, George.
Grover. Indian Fields, Harle}-\dlle, Eoss, Pregnall's. Beech Hill, Delamars,
Knightsville, Ridgeville, and in the town of Summer ville there shall be two
(2) voting precincts, No. 1, at the Town Hall, near the depot, and Xo. 2 shall
be held at the Old Town Hall.
1900, XXIII, 370; 1910, XXVI, 768.
Edgefield. — In the County of Edgefield there shall be voting places as fol-
lows : Timmerman, Johnston. Trenton. Edgefield C. H.. Xo. 1, for Pickens Town-
ship, Edgefield C. H., X^o. 2, for Wise Township, Meeting Street, Pleasant Lane,
Red Hill, Cheatham's Store, Mathis, Meriwether Hall, Ropers and Bacon School
House, near J. 0. Seigler's residence, Sullivans School House.
1900, XXIII, 370 ; 1903, XXIV, 8 ; 1911, XXVII, 117 ; 1912, XXVIII, .595 ; 1916. XXIX,
712 ; 1918, XXX, 838 ; 1929, XXXVI, 272.
PAmFiELD. — In the County of Fairfield there shall be voting places as fol-
lows : Albion, at Newhope School House, CenterviUe School House, Blythewood,
Feasterville, Mitford, at Keistler's Store, Horeb, at Hau's Store, Monticello,
Ridgeway, Winnsboro, Woodwards, Longtown, at Jenkins' Store, Bear Creek,
Cooper School House, Duke School House, Greenbrier, Jackson's Creek School
House, Jenkinsville, Fairfield Cotton Mill.
1900, XXIII, 370; 1910, XXVI, 768; 1920, XXXI, 878.
Floeence. — In the County of Florence there shall be voting places as fol-
lows: In the City of Florence there shall be two. No. 1 and No. 2, Ebenezer,
Timmonsville, Cartersville, Jones Cross Roads, Langston School House, Mars
Bluff. Evergreen, Pamplico, Cowards, Olanto, Touray, Hannah, Savage, Salem,
Oak Grove, Back Swamp, at MeCall's Store, Claussen and Friendfield, at
Brooks Cross Roads, McAllister's Mill, Lake City, Scranton, Prospect Church.
The County Executive Committee of Florence County and the Executive Com-
mittee of the City of Florence is hereby authorized and directed to make pro-
vision for and supply a voting place and a box or boxes for all Democratic
Primaries for National, State, County and City matters at or near the Shops
of the Atlantic Coast Line Railroad Company within or near the City of Flor-
ence, so that the Railway employees shall have the opportunity and privilege
of voting therein in any and all Democratic Primaries. It shall be the duty of
the Executive Committee to provide copies of all books of registration where
the Railway employees are registered, in any voting precinct in the County of
Florence, to the managers of election at said voting place so that any Railway
employee regardless of where he may have registered within the County of
Florence shall have the right to vote at said box in any Democratic Primary.
The employees of said Railway shall have the right to cast their ballot in any
Democratic Primary in said box or in the voting precinct where registered but
if they cast their ballot in said box the same shall be legal and valid and
shall be counted in any Primary in which the same is cast.
1900, XXIII, 370; 1910, XXVI, 768; 1912, XXVII, 5^; 1914, XXVIII, 543; 1918, XXX,
838; 1930, XXXVI, 1241.
Geoegetown. — In Georgetown County there shall be voting places as follows :
Andrews; Bethel; Brown's Ferry; Carver's Bay, at or near Munnerlyn's Bay
801 Civil Code § 252
Store; Cedar Creek; Choppe; Georgetown No. 1, at or near County Court
House; Georgetown No. 2, at or near A. C. L. Corporation in Fire Hall; Greer's,
at or near Young 's Cross Roads ; Murrell 's Inlet ; Pennyroyal ; Plantersville ;
Pleasant Hill, at or near Pleasant Hill School House; Potato Bed Ferry; Sam-
pit, at or near Bourne's Old Store; Santee; Snow Hill; Spring Gully, at or
near Brinkley Bros.' Store; Pawley's Island, at or near Laehicotte Mercantile
Company's Store.
1900, XXIII, 370 ; 1907, XXV, 506 ; 1915, XXIX, 232 ; 1929, XXXVI, 32.
Greenville. — The voting precincts for general elections for State and County
officers in Greenville County shall be as follows : One precinct in each ward in
the City of Greenville, to bear the same number as the ward in which it is
located, to be placed by the Commissioners of Elections. There shall also be
a precinct at Poinsett Mills in Ward Five (5) which shall be called Poinsett.
Armstrong, at Armstrong School House; Batesville, at T. E. Green's Store;
Bates Old Field, at M. 0. Carter's Mill; Berea, at Berea School House; Bessie,
at or near Charles ' Store ; Brandon, at Company Store Building ; Cherokee, at
Cherokee Grocery Companj^; City View, at R. H. Southerlin's Store; Conestee,
at Company Store Building ; Dry Oak, at Dry Oak School House ; Double
Springs, at Double Springs School House; Dunean, in Hall over Company's
Store; East Dunklin, at J. E. Knight's Store; Eastover, at Lee's Filling Sta-
tion; East View, at East View School House; Ebenezer, at Ebenezer-Welcome
School House; Fairview, at Fairview Stock Show Grounds; Fork Shoals, at
Store Building near Mill; Fountain Inn, at Mayor's Office; Gilreath's Store,
at Gilreath's Store; Gowansville, at J. C. Caldwell's Store; Greer, at City
Clerk's Office; Greer Mill, at Y. M. C. A. Building; Highland, at or near old
Wilson Store Site; Hillside, at T. T. Tollison's Store; Hopewell, at Hopewell
School House; Jennings' Mill, at or near Jennings' Mill; Jonesville, at Jones-
ville's School House; Judson, at Company Store Building; Laurel Creek, at
Laurel Creek School House; Lebanon, at Dave Ridgeway's Store; Lenoah, at
Lenoah School House ; Lima, at Lima School House ; Locust, at Locust Fair
Grounds; Marietta, at Batson Bros. Store; Mauldin, at W. E. Gresham's Store;
Merrittsville, at Ballenger's Store; Mills Mill, at Y. M. C. A. Building; Mission,
at Mission School House ; Monaghan, at or near local mill office ; Montague, at
Joe Watkins' Store; Mount Lebanon, at Mt. Lebanon School House; Mountain
View, at Mountain View School House ; Oak Vallej', at Oak Valley School House ;
Old Hundred, at Old Hundred School House; O'Neal, at or near O'Neal
Mercantile Co.; Overbrook, at R. E. Griffin's Store; Paris, at V. B. Turner's
Store; Park Place, at Grady Batson 's Store; Piedmont, at Y. M. C. A. Build-
ing; Pikes Store, at W. M. Pike's Store; Pleasant Hill, at Pleasant School
House ; Poinsett, at Woodman Hall near mill ; Reedy Fork, at Woodman Hall ;
Reid's, at Reid's School House; Rock Hill, at Rock Hill School House; Sam-Poe,
at Dacus' Drug Store; Sans Souci, at Economy Grocery Store; Simpsonville,
at or near Farmers Bank ; Stewarts, at Stewarts Academy School House ; Tangle-
wood, at Tanglewood School House; Taylors, at Flynn Bros. Store; Tigerville,
at Neeve's Store; Travelers Rest, at Pooles Store; Union Bleachery, at Dun-
can's Barber Shop; Wares, at O. R. Wares' Store; West Dunklin, at West
Dunklin School House ; West Gantt, at West Gantt School House ; West Green-
ville, at City Hall; Woodside, at Y. M. C. A. Building; A. W. McDavid's Store;
Westview, at or near J. W. Massey's Store.
1900, XXIII, 370; 1910, XXVI, 768; 1913, XXVIII, 77; 1914. XXVIII, 543; 1915,
XXIX, 232 ; 1916, XXIX, 712 ; 1917, XXX. 197 ; 1918. XXX, 838 ; 1919. XXXI, 185 ; 1920,
XXXI, 878 ; 1922, XXXII, 925 ; 1928, XXXV, 1173 ; 1930, XXXVI, 1168.
§ 252 Civil Code 802
Geeenwood. — In Greenwood County there shall be voting places as follows:
Greenwood, Coronaca, Cokesbury, Hodges, Riley, Verdery, Callison, Ninety-
Six, Bradleys, Phoenix, Kinards School House, Kirksey's, Paynes Cross Roads,
Epworth, Algary, Dyson and Ware Shoals, Lasco, and for both general and
primary elections at Grendel Mills No. 1, South Greenwood and Greenwood
Mills, Troy and Ninety Six Mills.
1900, XXXIII, 371 ; 1904, XXIV, 509 ; 1915, XXIX, 232 ; 1916, XXIX, 712 ; 1917, XXX,
197 ; 1918, XXX, 838 ; 1924, XXXIII, 1178 ; 1924, XXXIII, 1089 ; 1925, XXXIV, 171.
Hampton. — In the County of Hampton there shall be the following voting
places : Brunson, Hampton Court House, Varnville, Early Branch, Brighton,
Estill, Luray, Bonnett, Furman, Scotia, Gifford, Yemassee, Horse Gall, River
Mill, Hopewell, Crockettville, Cummings, and Black Creek.
1900, XXXIII, 371; 1910, 771; 1918, XXX, 838; 1920, XXX, 878; 1927, XXXV, 65.
Horry. — Adrian, at Adrian ; Allsbrook, at Allsbrook ; Aynor, at Aynor ; Bay-
boro, at Bayboro; Blanche, at Joiner Swamp School House; Brownway, at
Brownway School House ; Cedar Grove, at Pee Dee School House ; East Conway,
at Town Hall in Conway ; West Conway, at Court Room at Court House ; Cool
Springs, at Cool Springs; Daisy, at Daisy; Dog Bluff, at Dog Bluff; Dogwood,
at Dogwood School House; Ebenezer, at Longs; Floyds, at Floyds School
House; Galivants Ferry, at Galivants Ferry; Graham X Roads, at Graham X
Roads; Green Sea, at Green Sea; Gurley, at Gurley; Hammond, at Hammond;
Hickory Grove at Hickory Grove School House ; Homeward, at Homeward Hall ;
Horry, at Horry; Jernig'ns X Roads, at Jernig'ns X Roads; Jordan ville, at
Jordanville; Knotty Branch, at Knotty Branch; Leon, at Leon School House;
Little River, at Little River; Loris, at Loris; Marlow, at Burgess; Mt. Vernon,
at Mt. Vernon School House; Myrtle Beach, at Myrtle Beach; Norton, at Nor-
ton School House; Oak Dale, at Oak Dale; Pawley Swamp, at Pawley Swamp
School House ; Port Harrelson, at Inland School House ; Rehobeth, at Rehobeth ;
Shell, at Shell School House; Spring Branch, at Spring Branch; Socastee, at
Socastee Academy; Sweet Home, at Sweet Home; Taylorsville, at T aylors ville ;
Tilly Swamp, at Tilly Swamp School House; Toddville, at Toddville, Vardelle,
at Shelley's Store; Wampee, at Wampee School House; and White Oak, at
Booth's Store,
1900, XXIII, 371 ; 1910, XXVI, 769 ; 1912, XXVII, 592 ; 1914, XXVIII, 543 ; 1915, XXIX,
232 ; 1916, XXIX, 712 ; 1918, XXX, 838 ; 1920, XXXI, 878, 920 ; 1922, XXXII, 925 ; 1929,
XXXVI, 103.
Jasper. — Grahamville, Gillisonville, Grays, Hardeville, Ridgeland, and Okatie.
1915, XXIX, 232 ; 1917, XXX, 197.
Kershavp^. — In Kershaw County there shall be voting places as follows :
Camden Opera House, Ratcliff's Mill, Cassatt, Kershaw, Rabon's Cross Roads,
Blaney, Lugoff, Bethune, Westville, Buffalo School House, Stoneboro, Liberty
Hill, Willie Brannon, Stockton Place, Gates Ford, Raley's Mill, Shaylor's Hill,
Stokes' School House, Hermitage Cotton Mill, Pine Creek Cotton Mill, Char-
lotte Thompson, Cantey, Three C's, Beaver Dam School House, Shamrock,
Antioch School House, Ned's Creek School House.
1900, XXIII, 371; 1907, XXX, 506; 1908, XXV, 106; 1910. XXVI, 769; 1912. XXVII,
595; 1915, XXIX, 232; 1916, XXIX, 712; 1917, XXX, 197; 1924, XXXIII, 1000; 1925,
XXXIV, 11 ; 1927, XXXV, 249.
Lancaster. — In the County of Lancaster there shall be voting places as fol-
lows : Lancaster Court House, Lancaster Cotton Mills, Antioch, Pleasant Valley,
Pine Grove School House, Lindsay, Thornwell, Tradesville, Jacksonham, Union,
803 Civil Code § 252
at Union School House, Taxahaw's, Welsh's, Carmel, Heath Springs, Flat
Creek, at Flat Creek Church; Blair, Primus, Dwight, Kershaw, Van Wyck,
Elgin, at Elgin Station; Crenshaw, at Crenshaw School House, in Cedar Creek
Township; Haile Gold Mine, White Bluff and Unity, at Unity School House,
New Bethel School House, Osceola, Tabernacle, Midway, Dixie School House,
Flint Ridge, at Flint Ridge School House, Rich Hill and a new precinct in
Flat Creek Township; at Charlesboro School House, and also one at Pleasant
Hill. One at Kershaw Cotton Mills and one at the Club House at Lancaster
Cotton Mills. The other voting precinct now provided by law for said Lan-
caster Cotton Mills shall hereafter be held at some convenient place on the
street or road known as ''Midway."
1900, XXIII, 371 ; 1910, XXVI, 769 ; 1914, XXVIII, 543 ; 1915, XXIX, 232 ; 1916, XXIX,
712; 1920, XXXI, 920; 1922, XXXII, 925; 1924, XXXIII, 1003; 1925, XXXIV, 88; 1926,
XXXIV, 994 ; 1928, XXXV, 1192 ; 1930, XXXVI, 1272.
Laurens. — In the County of Laurens there shall be voting places as follows :
Laurens Court House, Laurens Cotton Mill, Renno, Langston Church, Ora,
Pleasant Mound, Young's Store, Stuart's Store, Gray Court, Dial's Church,
Shiloh, Woodville, Tumbling Shoals, Brewerton, at T. T, Woods, Daniel's Store,
Tip Top, Mount Pleasant, Cross Hill, Mountville, Hopewell, Waterloo, Ekom,
Clinton Cotton Mills, Clinton, Princeton, Watt's Mills, Cook's Store, Lang-
ford's Station, Goldville, Lydia Mills, Gray's School House, Poplar Springs,
Jones' Store at the Store of J. H. Jones, wings. Hickory Tavern, Narnee,
Trinity Ridge, Mount Olive; Mema, at or near Merna School House.
1900, XXIII, 371 ; 1909, XXVI, 69 ; 1912, XXVII, 595 ; 1913, XXVIII, 77 ; 1915, XXIX,
232; 1916, XXIX, 212; 1924, XXXIII, 1065; 1928, XXXV, 1225; 1930, XXXVI, 1169.
Lee. — In the County of Lee there shall be voting places as follows : Bishop-
ville Township, one at Bishopville, and one at Manville; of Lynchburg Town-
ship, one at Lynchburg ; of St. Charles Township, one at St. Charles ; Mechanics-
ville Township, DuBose's Cross Roads; of Spring Hill Township, one at Smith-
ville; Ionia Township, one at Ionia School House, and one at McCaskill's
School House; of Turkey Creek Township, one at Turkey Creek and one at
Lucknow ; of Stokes Bridge Township, one at Stokes Bridge ; of Cypress Town-
ship, one at Cypress; of Mt. Clio Township, one at Wisacky.
1909, XXVI, 69.
Lexington. — In the County of Lexington there shall be voting places as fol-
lows: Lexington Court House, Leesville, Gilbert, Gaston, Pool's Mill, Irmo,
Chapin, Efird's Store, W. P. Shealy's Store, Samaria, Batesburg, Swansea,
Huffman's Burnt Mill, Brookland, Red Bank, Brook, Lower Fork, at St. An-
drew's School House; Edmund, Pelion, Grout's Store, Steadman, Sandy Run,
Oak Grove, St. Matthews, T. H. ShuU's Store, Summit, Magnolia, Macedonia,
Cayce, Hollow Creek, Mims, Cromer, Piney Wood's, Ridge Road, Sharpe's Hill
School House.
1900, XXIII, 372 ; 1908, XXV, 1061 ; 1913, XXVIII, 77 ; 1914, XXVIII, 543 ; 1916, XXIX,
712 ; 1917, XXX, 197 ; 1918, XXX, 838 ; 1926, XXXIV, 1007.
Marion. — In the County of Marion there shall be voting places as follows:
Ariel, at Black Swamp School House ; Bermuda, at Bermuda Postoffice, in Car-
michael Township; Fore's Cross Roads, at or near the residence of Tracy E.
Fore, in Kirby Township; Campbell's Bridge, Cedar Grove at Cedar Grove,
in Wakee Township; Centerville, Dillon, Friendship, Hamer (formerly Car-
michael), at Hamer's, in Carmichael Township; Kemper, Latta, Little Rock,
Marion, Mt. Nebo, MuUins, Nichols, Old Ark, Temperance Hill, Fork, near
§ 252 Civil Code 804
Fork Depot; and one at Bennett's Store, to be called Judson, Harleysville Town-
ship; and one at Sellers, to be called Sellers, in Kirby Township; and one, to
be known as Zion, at or near Zion Depot; and at Maple Mills, near Dillon;
and at Gin House, on S. S. Turbeville's Plantation, in Mood's Township; Center,
Olivet, Old Ark Precinct, Rains, West Marion.
1900, XXIII, 372 ; 1907, XXV, 506 ; 1916, XXIX, 712 ; 1918, XXX, 838 ; 1924, XXXIII,
1042 ; 1929, XXXVI, 232.
Marlboro. — In the County of Marlboro there shall be voting places as fol-
lows: Bennettsville, Red Hill, Brownsville, Hebron, Clio, McCoU, Newtonville,
Brightsville, at Goodwin's Mill, Tatum, Joe Quicks Cross Roads, KoUock and
Bennettsville Mill Village.
1900, XXIII, 372 ; 1904, XXIV, 510 ; 1929, XXXVI, 56.
McCoRMicK. — In the County of McCormick there shall be voting precincts
as follows: B. C. Tolbert's Store, T. B. Bell's Store, Lyon's School House, Mc-
Cormick, Clotworthy, Cross Roads, Young's School House, Willington, Bor-
deau, Mt. Carmel, Modoc, Parksville, Plum Branch and Rehoboth, "White Town
School House, Meriweather.
1918, XXX, 708 ; 1920, XXXI, 878, 920 ; 1926, XXXIV, 922 ; 1928, XXXV, 1152.
Newberry. — Newberry Court House, Newberry Cotton Mills, Molohon Mills,
Oakland Mills, Glymphville, Helena, Maybintown, Whitmire, Betheden, Jalapa,
Longshore, Williams Store, Chappells, Utopia, Prosperity, Hendricks' Mills,
Slighs, Jolly Street, Central School House, Pomaria, Walton, Mount Bethel,
St. Phillipps, Little Mountain, Union Academy, Silverstreet, Kinards, Garmany
Academy and Peak. And provided, All voting precincts in that portion of Lex-
ington County which has recently been annexed to Newberry County be, and
the same are hereby, declared and designated to be voting precincts in Newberry
County.
1900, XXIII, 372 ; 1910, XXVI, 769 ; 1912, XXVII, 592 ; 1915, XXIX, 232 ; 1920, XXXI,
8 ; 1922, XXXII, 925 ; 1925, XXXIV, 172.
Oconee. — In the County of Oconee the voting places shall be thirty-one, lo-
cated as follows, to wit: No. 1, at Fair Play; No. 2, at South Union; No. 3,
at Earle's Grove; No. 4, at Providence; No. 5, at Friendship; No. 6, at Return
School House; No. 7, at Tokeena; No. 8, at Oakway; No. 9, at Tabor; No. 10,
at Madison; No. 11, at Westminster; No. 12, at Richland; No. 13, at Seneca;
No. 14, at Clemson College; No. 15, at Newry; No. 16, at Keewee School House;
No. 17, at High Falls; No. 18, at Salem; No. 19, at Jocassee; No. 20, at West
Union; No. 21, at Walhalla; No. 22, at Pick Post; No. 23, at Tamassee; No. 24,
at Little River; No. 25, at Wolf Pitt; No. 26, at Chattooga School House; No.
27, at Long Creek; No. 28, at Damascus; No. 29, at Blackville School House;
No. 30, at Tugale Academy; No. 31, at Oconee Creek School House, Seneca
Mills, Ebenezer, and Pine Grove at Pine Grove School House.
1900, XXIII, 372 ; 1910, XXVI, 771 ; 1917, XXX, 197 ; 1918, XXX, 699 ; 1920, XXI, 920 ;
1923, XXXIII, 138 ; 1924, XXXIII, 942 ; 1925, XXXIV, 10.
Orangeburg. — In the County of Orangeburg there shall be voting places as
follows : Ayers, Bowman, Branchville, Cedar Grove, Cope, Cordova, Providence,
Ebenezer, Elloree, Eutawville, Holly Hill, Jamison, Livingston, North, Nor-
way, Orangeburg, Phillips, Rowesville, Sawyerdale, Springfield, Vance and
Stokes, at or near the place of the late Dr. J. W. Stokes, East Orange, Lime-
stone High School Building.
1900, XXIII, 372; 1910, XXVI, 770; 1914, XXVIII, 543; 1917, XXX. 197; 1924, XXXIII.
982.
805 Civil Code § 252
Pickens. — In the County of Pickens there shall be voting places as follows:
Easley, Central, Liberty, Pickens Court House, Dacusville, Cateechee, Pump-
kintown, Bastatoe, Cross Plains (at Freeman's Store), Peter's Creek (at Peter's
Creek School House), Mile Creek (at Mile Creek Church), Prater's (at Prater's
Creek Church), Six Mile (at Six Mile Church), Calhoun, Holly Springs (at
Holly Springs Church), Gaphill, Loopers Gin, Crosswell School House, Pleasant
Grove (in Pumpkintown Township), Norris, Easley Cotton Mill, Glenwood
Cotton Mill, Alice Mills, Arial Mills, Rocky Bottom (at Rocky Bottom School
House), and Flat Rock, Pickens Cotton Mills, near Pickens Court House, An-
tioch at Antioch School House, and Eastatoe at Eastatoe School. There shall be
two additional voting precincts in Pickens County, known as Issa Quenna Mill, at
Central, and Easley Mill, No. 2, at Liberty ; Garretts Store, Cross Roads.
1900, XXIII, 373; 1909, XXVI, 69; 1912, XXVII, 592; 1914, XXVIII, 543; 1915, XXIX,
282; 1916, XXIX, 712; 1920, XXXI, 920; 1926, XXXIV, 969; 1927, XXXV, 104; 1930,
XXXVI, 1242.
Richland. — In the County of Richland, the voting precincts in the General
Election shall be as follows : In Columbia Township — Ward 1, Ward 2, Ward
3, Ward 4, Ward 5, Ward 6, Ward 7, Ward 8, Ward 9, Ward 10, Eau Claire,
Edgewood, Hampton, Olympia, Palmetto. In Upper Township — Arden, Belle-
view, Holly Grove, Killian, Sligh's, Taylor's Store, Wayside. In Centre Town-
ship — Brown's Chapel, Garners, Horrell Hill No. 1, Midway, Mill Creek, Pontiac
No. 1. In Blythewood Township — Bear Creek, Blythewood, Dentsville, Pontiac
No. 2. In Hopkins Township — Gadsden, Hopkins, Horrell Hill No. 2, Lykes-
land. In Lower Township — Eastover. In Dutch Pork Township — Ballentine,
Folk, Nates, Spring Hill, Summerville. But the Richland County Democratic
Executive Committee are hereby empowered to authorize the voting by any
precinct for Magistrate or Township Commissioner, or any other County Office,
as the same existed prior to 1924: Provided, That the right shall not exist
where such a right would create a split box.
1900, XXIII, 373 ; 1909, XXVI, 69 ; 1912, XXVII, 592 ; 1913, XXVIII. 77 ; 1914, XXVIII,
543 ; 1915, XXIX, 232 ; 1916, XXIX, 712 ; 1918, XXX, 838 ; 1923, XXXIII, 68 ; 1928, XXXV,
1191 ; 1930, XXXVI, 1168, 1202.
Saluda. — In the County of Saluda there shall be voting places as follows:
Saluda, Fruit Hill, at Fruit Hill Postoffice; May's Cross Roads; Big Creek, at
Big Creek Postoffice; Ellis' Store, Perry's Cross Roads, Denny's Cross Roads,
Mount Willing, Holstein's Cross Roads, Ridge Spring, Wards, Richland Church,
Kinard's Store, Fairview School House, Holly's, at J. N. C. Fulmer's Store;
Dupont, at Geo. W. Bowers' residence, and Rushton Store, Monetta, Sumter
School House, Zoar, Delmar at Delmar School House.
1900, XXII, 373 ; 1906, XXV, 131 ; 1917, XXX, 197 ; 1924, XXXIII, 1178 ; 1925, XXXIV,
8; 1926, XXXIV, 923.
Spaetanbueg. — In the County of Spartanburg there shall be voting places as
follows: Antioch, Ardella, Arrowwood, Arlington, Arkwright, Roebuck, Beau-
mont, Bishop, Boiling Springs, Brannon, Campton, Campobello, Cannon's Camp
Ground, Cashville, Cavins, Cherokee, Clifton No. 1, Clifton No. 2, Clifton No.
3, Crescent, Cowpens, Cross Anchor, Duncan, Dr. Young's Store, Enoree, Fair
Forest, Fairview, Fairmount, Pingerville, Grantling, Glendale, Glenn Springs,
Green Pond, Green Pond No. 2, Morgan's Store, Hobby's, Hebron, Holly
Springs, at Bruce 's Store, Inman, Landrum, Moore, Molton's Creek, McKel-
vey's. New Prospect, Pacolet, Pacolet Mills (within five hundred yards of
Company's Store), Paris, Pelham, Pauline, Poplar Springs, Reidville, White
Stone, Saxon Mills, Spartan Mills, Switzer, Swan, Spartanburg No, 1, Spartan-
§ 252 Civil Code 806
burg No. 2, Spartanburg No. 3, Spartanburg No. 4, Spartanburg No. 5, Spar-
tanburg No. 6, Trough, Tucapau, Valley Falls, Victory Mills, Walnut Grove,
Wellford, "Whitney, Woodruff, Wood's Chapel, Berry's at Berry's Postoffice,
Mount Olive, Brooklyn, Inman Mills, Arcadia Mills, Drayton Mills, Dutchman,
at Brown's Store, Cedar Springs, at School House, Mary Louise Mills and
Cooly Springs, in Cherokee Township, at S. M. Lee's Store, one at Chesnee, one
at W. T, McDowell's Store, to be known as McDowell's, one at Zion Hill, and
one each at or near the Crescent Knitting Mills, Chesnee Mills to be located at
the Adger Hall, Lyman, Haynes and Selma. There shall be an additional vot-
ing place in Glenn Springs Township to be known as Friendship, and another
in Spartanburg Township to be known as Ben Avon. There shall be additional
voting precincts in Spartanburg County, known as Gray Cotton Mill Precinct,
and Woodruff Cotton Mills. The precincts heretofore known as Wood's Chapel
to be changed to and located at Wilson's Store. The voting precinct at Mc-
Kelvey's is changed to Mayo, in said county, to be known as Mayo.
1900, XXIII, 373; 1910, XXVI, 769: 1911, XXVII, 117; 1912, XXVII, 594; 1913,
XXVIII, 47, 77; 1914, XXVIII, 543; 1916, XXIX, 712; 1920, XXXI, 878; 1922, XXXII,
925; 1923, XXXIII, 239; 1924, XXXIII, 1050; 1926; XXXIV, 923; 1929, XXXVI, 35;
1930, XXXVI, 1257.
SuMTEE. — In the County of Sumter there shall be voting places as follows:
Sumter Court House No. 1 (situated in Ward 1 of the City of Sumter), Sum-
ter Court House No. 2 (situated in Ward 2 of the City of Sumter), Sumter
Court House No. 3 (situated in Ward 3 of the City of Sumter), Sumter Court
House No. 4 (situated in Ward 4 of the City of Sumter), Statesburg, Providence,
Eafting Creek, Oswego, Mayesville, Shiloh, Concord, Privateer Station, Wedge-
field and Bloomhill, in Manchester Township, DuBose.
1900, XXIII, 373 ; 1906, XXV, 132 ; 1916, XXIX, 712.
Union. — In Union County there shall be voting places as follows : Union
Court House, Cross Keys, Black Rock, Carlisle, Santuc, Armsburg, Kelton,
Jonesville, Gibbes, Coleraine, West Springs, and Lockhart Mills, to be located
within five hundred yards of the factory, one at Buffalo Mills, Bogansville
Township, one at Monarch Mills, Union Township, and one to be known as
the ''Knitting Mill," to be located at Excelisor Knitting Mill, in the town of
Union. The polling place at Cross Keys shall be in the building now occupied
by the Cross Keys Mercantile Company, or upon the premises upon which is
now situated the said building, Meadors, and Welburns : Provided, That in
Union County there shall be two voting precincts in Cross Keys Township, one
at Sedalia, to be known as Sedalia, and one at Cross Keys, to be known as
Cross Keys.
1900, XXIII, 374 ; 1904, XXIV, 512 ; 1912, XXVII, 593 ; 1913, XXVIII, 47 ; 1914, XXVIII,
543 ; 1916, XXIX, 712.
Williamsburg. — In the County of Williamsburg there shall be voting places
as follows: Trio, Earles, Sulton, Gourdins, Greeleyville, Salt-ers, Kingstree,
Cedar Swamp, Cades, Morrisville, Vox, Hebron Church, Indian Town, Muddy
Creek, Poplar Hill, Taft and Bloomingdale, Hemingway, Johnsonville, Work-
man, Pergannos, Mouzon, Henry, Lanes.
1893, XXI, 427 ; 1908, XXV, 1062 ; 1912, XXVII, 594 ; 1914, XXVIII, 543 ; 1915, XXIX,
232 ; 1918, XXX, 838 ; 1925, XXXIV, S ; XXXIV, 1051.
YoEK. — In the County of York there shall be voting precincts as follows :
York, Hickory Grove, Piedmont, at New Zion School House, Bethany, Forest
Hill Academy, Fort Mill, Rock Hill, Coates' Tavern, Ogden, at Ogden's School
House, in Bethesda Township, McConnellsville, Blairsville, Bullock's Creek, at
807 Civil Code § 253
Good's Store, Bethel, Clover, Newport, Sharon, Tirzah, Smyrna, Ebenezer,
Aragon Cotton Mills, Hopewell, Filbert, Leslie, Highland Park.
1909, XXVI, 70 ; 1914, XXVIII, 543 ; 1918, XXX, 838 ; 1920, XXXI, 878 ; 1929, XXXVI,
59.
§ 253. When Registration Certificates May Be Changed. — The Supervisor
of Kegistration for the several counties named in Section 252 are hereby au-
thorized and required to exchange the registration of such electors as may apply
for that purpose from other voting places to the voting places established by
Section 252 wherever it shall appear to them that the elector so applying
resides within a reasonable distance from the same.
Civ. C. '22, § 232 ; Civ. C. '12, § 230 ; Civ. C. '02, § 204.
CHAPTER 10
Manner of Conducting Elections and Returning Votes
Article 1. The General Election, § 254.
Article 2. The Board of County Canvassers, § 266.
Article 3. The Board of State Canvassers, § 273.
ARTICLE 1
The General Election
254. State Elections. 260. Separate Ballots.
255. Commissioners and Managers of Elec- 261. Ballots for Submitting Proposed Con-
tions. stitutional Amendment.
256. Clerk. 252. Boxes.
257. Polls. 263. Payment of Taxes.
258. Peace Officers. 264. Duties of Clerk.
259. Description of Ballot. 265. Counting of Ballots.
§ 254. State Elections — When and Where Held. — General elections for
Federal, State and county officers in this State shall be held on the first
Tuesday following the first Monday in November, one thousand eight hundred
and ninety-six, and in every second year thereafter, and at such voting places
as have been or may be established by law; and all general or special elections
held pursuant to the Constitution of the State shall be regulated and conducted
according to the rules, principles and provisions herein prescribed.
Civ. C. '22, § 233 ; Civ. C. '12, § 231 ; Civ. C. '02, § 205 ; G. S. 107 ; R. S. 162 ; 1896, XXII,
29, § 1.
§ 255. Commissioners and Managers of Elections — How Appointed — Oath.
— For the purpose of carrying on such election, it shall be the duty of the
Governor, and he is hereby authorized and empowered, at least thirty days
prior to any such election, to appoint for each county three Commissioners of
Election for Governor, Lieutenant Governor, State officers, Circuit Solicitors,
members of the General Assembly and county officers, and three other Commis-
sioners of Election for Presidential Electors, Senators and members of Congress,
or either of said officers, who shall continue in office until their successors are
appointed and qualified. The Commissioners of Election for State and county
officers shall appoint three Managers of Election for such officers; and the
Commissioners of Election for Senators and members of Congress and Presi-
dential Electors, or either of said officers, shall appoint three other Managers
of Election for said officers for each polling place at each election precinct of
§ 256 Civil Code 808
the county for whicli they shall respectively be appointed, and none of said
officers shall be removed from office except for incompetence or misconduct. The
said Commissioners and Managers shall take and subscribe, before any officer
authorized to administer oaths, the oath of office prescribed by Section 26 of
Article III of the Constitution, and the oath with respect to dueling, and the
same shall be immediately filed in the office of the Clerk of the Court of Com-
mon Pleas of the county in which said Commissioners and Managers shall be
appointed, or, if there be no such Clerk, in the office of the Secretary of State.
Civ. C. '22, § 234 ; Civ. C. '12, § 232 ; Civ. C. '02, § 206 ; G. S. 108 ; R. S. 163 ; XXII,
29, § 2.
§ 256. Managers May Appoint a Clerk — Organization. — The Managers may
appoint a clerk to assist them in their duties, who shall take the oath of office
prescribed by Section 26 of Article III of the Constitution, and the oath with
regard to dueling, before the Chairman of the Board of Managers. The Com-
missioners and Managers at their first meeting, respectively, shall proceed to
organize as a Board by appointing one of their number Chairman of the Board ;
and such Chairman, in each instance, is empowered to administer oaths.
Civ. C. '22, § 235 ; Civ. C. '12, § 233 ; Civ. C. '02, § 207 ; XXII, 300, § 3.
§ 257. Polls — When Opened. — The polls shall be opened, at such voting
places as shall be designated, at 8 o'clock in the forenoon, and close at 4 o'clock
in the afternoon of the day of election, except in the City of Charleston, where
the polls shall open at 7 o'clock in the forenoon, and in the Cities of Charleston
and Columbia where the closing hours shall be 6 o'clock in the afternoon, and
shall be held open during these hours without intermission or adjournment;
and the Manager shall administer to each person offering to vote on oath that
he is qualified to vote at this election, according to the Constitution of this State,
and that he has not voted during this election.
Civ. C. '22, § 236 ; Civ. C. '12, § 234 ; Civ. C. '02, § 208 ; G. S. Ill ; R. S. 166 ; XXII, 30,
§ 4 ; 1929, XXXVI, 232.
§ 258. State Constables to Preserve Order. — The Deputy State Constables
and other peace officers of each county are required to be present during the
whole time that the polls are open, and until the election is completed; they
shall prevent all interference with the Manao-ers, act under their direction,
and see that there is no interruption of good order. Said constable is em-
powered and directed to make such assignment of his deputies and other peace
officers to such polling places as may, in his judgment, best subserve the pur-
poses of quiet and order. And in case all of the Managers shall fail to attend
at the same time and place appointed for holding such poll, or shall refuse or
fail to act, or in case no Manager has been appointed for such poll, it shall be
lawful for the voters present at the precinct voting place on that day to appoint
from among the qualified voters of such precinct the Managers to act as
Managers in the place and stead of the absent Managers, and any one of the
Managers so appointed shall administer the oath to the other Managers : Pro-
vided, That in case the legally appointed Managers attend in a reasonable time,
they shall take charge of and conduct the election.
Civ. C. '22, § 237; Civ. C. '12, § 23.5; Civ. C. '02, § 209; G. S. 113; R. S. 1G7 ; XXII,
30 § 5.
§ 259. Description of Ballot. — In all special questions the ballot shall state
the question, or questions, and shall thereafter have the words "Yes" and
809 Civil Code § 260
"No" inserted so that the voter may indicate his vote by striking out one or
the other of such words on said ballot, the word not so stricken out to be
counted.
Civ. C. '22, § 238 ; Civ. C. '12, § 236 ; Civ. C. '02, § 210 ; G. S. 115 ; E. S. 169 ; XXII, 31 ;
1914, Ex. XXIX, 10.
§ 260. Officers to Be Voted For. — There shall be three separate and dis-
tinct ballots, as follows : One ballot for United States Senator, Eepresentatives
in Congress and Presidential electors ; and one ballot for Governor, Lieutenant
Governor, State Officers, Circuit Solicitors, members of the House of Represen-
tatives, State Senator, county officers and one ballot for all Constitutional
amendments and special questions, each of three said boxes to be appropriately
labeled; which ballots shall be of plain white paper and of such width and
length as to contain the names of the officer or officers and question or ques-
tions to be voted for or upon, clear and even cut, without ornament, designa-
tion, mutilation, symbol or mark of any kind whatsoever, except the name or
names of the person or persons voted for and the office to which such person
or persons are intended to be chosen, and all special questions, which name or
names, officer or officers, question or questions shall be written or printed or
partly written or partly printed thereon in black ink; and such ballot shall
be so folded as to conceal the name or names, question or questions thereon,
and so folded shall be deposited in a box to be constructed, kept and disposed
of as herein provided by law, and no ballot of any other description found in
either of said boxes shall be counted.
Civ. C. '22, § 239 ; Civ. C. '12, § 237 ; Civ. C. '02, § 211 ; G. S. 116 ; R. S. 170 ; XXII, 31,
§ 7 ; 1914, Ex. XXIX, 10.
§ 261. Ballot Used in Submitting- Proposed Amendments to Constitution. —
"Whenever at any General Election more than one proposed amendment to
the Constitution is submitted to the qualified electors of the State, it shall
be the duty of the State officer, or officers, charged with the duty of preparing
the ballots to arrange and classify the proposed amendments on such ballots
as follows: At the top of the ballot shall be printed the words "State-Wide
Constitutional Amendments." Under this heading there shall be placed the
various proposed amendments of a State-wide nature.
Next in order shall be printed on said ballot the words "Local Constitutional
Amendments." Under this heading there shall be printed in alphabetical order
the names of the various Counties of the State, affected by any proposed
local amendment, and under the name of each County the particular amend-
ment affecting such County, or any particular subdivision thereof, or munic-
ipality situated therein: Provided, That when any proposed amendment
relates to two or more Counties such proposed amendment shall be listed
under a joint heading combined of the names of said Counties, The head-
ings shall be printed in larger type than that used in printing the proposed
amendments.
1928, XXXV, 1242.
§ 262. Boxes to Be Provided— Description and Labeling-^Arrangement
of Polls. — The Commissioners of Election shall provide for each voting place
a sufficient number of boxes to meet the requirements of the foregoing Sec-
tion. In any case in which a voting precinct may form part of more than
one Congressional District, if no other provision be made by law, the Com-
missioners of Election for the county in which such precinct is situated shall
§ 263 CmL Code 810
provide therefor separate boxes for every Congressional District within which
the said precinct may be, and each voter at such precinct shall deposit his
ballot for members of Congress in the box provided for the Congressional
District within the limits of which he may reside. An opening shall be made
in the lid of each box not larger than sufficient for a single ballot to be
inserted therein at one time, through which each ballot received proper to
be placed in such box shall be inserted by the person voting, and by no
other. Each box shall be provided with a sufficient lock, and shall be
publicly opened and inspected, to show that it is empty and secure, and
locked just before the opening of the poll. The keys shall be returned to
the Managers, and the box shall not be opened during the election. Each
box shall be labeled in plain and distinct Roman letters, with the office or
officers voted for, and the Managers, on the demand of the voter, shall be
required to read to him the names on the boxes. At each precinct a space
or enclosure, such as the Managers of Election shall deem fit and sufficient,
shall be railed off or otherwise provided with an opening at one end or
side for the entrance of the voter, and an opening at the other for his exit,
as a voting place in which to hold the election for the State, Circuit, County
and Federal offices. And the ballot box shall be so located as to be in
view of persons outside of the polling place during the time of voting.
A similar, but separate and distinct space or enclosure shall be railed off
or otherwise provided, as a voting place for the election of Congressmen and
Presidential Electors, at such distance from the polling place for State officers
as the Commissioners of Election for each county shall determine and appoint
for each election precinct. But one voter shall be allowed to enter any
voting place at a time, and no one except the Managers shall be allowed to
speak to the voter while in the voting place casting his vote.
Civ. C. '22, § 240 ; Civ. C. '12, § 238 ; Civ. C. '02, § 212 ; G. S. 117 ; R. S. 171 ; XXII, 31, § 8.
§ 263. Managers to Require Evidence of Pajrment of Taxes. — The Mana-
gers of Election shall require of any elector offering to vote at any election,
before allowing him to vote, in addition to the production of a registration
certificate, proof of the payment of all taxes, including poll tax, assessed
against him and collectible during the previous j^ear. The production of a
certificate or of the receipt of the officer authorized to collect such taxes shall
be conclusive proof of the payment thereof.
Civ. C. '22, §241; Civ. C. '12, § 239; Civ. C. '02, § 213; 1896, XXII, 32, § 9.
§ 264. Duties of Clerk. — Each clerk of the poll shall keep a poll list, which
shall contain one column headed "Names of Voters," and the name of each
elector voting shall be entered by the clerk in such column.
Civ. C. '22, § 242 ; Civ. C. '12, § 240 ; Civ. C. '02, § 214 ; G. S. 118 ; R. S. 172 ; 1896, XXII,
33, § 10.
§ 265. Counting of Ballots — Returns to Commissioners of Elections. — At
the close of the election the Managers and Clerk shall immediately proceed
publicly to open the ballot box and count the ballots therein, and continue
such count, without adjournment or interruption, until the same is completed,
and make such statement of the result thereof, and sign the same as the
nature of the election shall require. No ballot shall be counted upon Avhich
there shall appear the name of an office or the name of a person in connection
with an office other than that for which the box in which such ballot is
811 Civil Code § 266
found shall be designated and labeled. If, in counting, two or more like
ballots sball be found folded together compactly, only one shall be counted;
the other must be destroyed; but if they bear different names, all must be
destroyed and none counted. If more ballots shall be found on opening the
box than. there are names on the poll list, all the ballots shall be returned
to the box and thoroughly mixed together, and one of the Managers, or the
Clerk, shall, without seeing the ballots, draw therefrom and immediately
destroy as many ballots as there are in excess of the number of names on
the poll list. Within three days thereafter the Chairman of the Board of
Managers, or one of them, to be designated in writing by the Board, shall
deliver to the Commissioners of Election the poll list, the boxes containing the
ballots and a written statement of the result of the election in his precinct.
Civ. C. '22, § 243; Civ. C. '12, § 241; Civ. C. '02, § 215; G. S. 119; R. S. 173; XXII,
33, § 11.
ARTICLE 2
The Board of County Canvassers
266. Organization of Board. 269. Separate Statements for Each Candi-
267. Canvass of Votes. date.
268. Making and Filing of Duplicate State- 270. Other Statements,
ments. 271. Forwarding of Returns.
272. Pay of Officers and Other Expenses.
§ 266. Commissioners to Meet at County Seat and Org^anize as Board of
County Canvassers. — The Commissioners of Election for Governor, Lieutenant
Governor, State officers. Circuit Solicitor, members of the General Assembly,
and county officers, or either of said officers, shall meet in some convenient
place at the county seat on the Tuesday next following the election, before
1 o'clock in the afternooon of that day, and shall proceed to organize as,
and shall be, the County Board of Canvassers. They may appoint some
competent person as Secretary. The Chairman shall then proceed to administer
the constitutional oath to each member of the Board, as Canvassers; and
shall administer the constitutional oath to the Secretary, and the Secretary
shall administer to the Chairman the same oath that he shall have administered
to the other members of the Board. The Commissioners of Election for mem-
bers of Congress and Presidential Electors, or either of said officers, shall
likewise meet at the same time at its county seat, and shall in like manner
proceed to organize as and shall be the County Board of Canvassers for the
election of the Feder^-l officers aforesaid.
Civ. C. '22, § 244; Civ. C. '12, § 242; Civ. C. '02, § 216; G. S. 220; R. S. 174; 1882,
XVII, 1119.
§ 267. Canvass of Votes — Protests — Statements and Returns. — The said
Board of County Canvassers, respectively, shall then proceed to canvass the
votes of the county. When townships, or parts of townships of any county
may not be in the same Congressional District, the proper Board of County
Canvassers of such county, in canvassing the votes for Representatives in
Congress, shall report separately the result of the votes of such township,
or parts of townships, for the Congressional District to which they respectively
belong. The said Boards, respectively, shall have the power, and it is hereby
made their duty as judicial officers to decide all cases under protest or contest
that may arise, subject to appeal to the Board of State Canvassers. They
§ 268 Cwm Code 812
shall make such statements of the votes of the county as the nature of the
election shall require, within ten days from their first meeting as a Board
of County Canvassers, and shall transmit to the Board of State Canvassers
any protest and all papers relating to the election.
Civ. C. '22, 245 ; Civ. C. '12, § 243 ; Civ. C. '02, § 217 ; G. S. 121 ; R. S. 175 ; 1882, XVII,
1119, 1170, 1172, § 3.
§ 268. Duplicate Statements to Be Made and Filed with Clerk of County. —
Duplicate statements shall be made and filed in the office of the Clerk of
the county; and, if there be no such Clerk, duly qualified according to law,
then in the office of the Secretary of State.
Civ. C. '22, § 246 ; Civ. C. '12,' § 244 ; Civ. C. '02, § 218 ; G. S. 122 ; R. S. 176 ; 1882, XVII,
1119, 1170, 1172, § 3.
§ 269. Separate Statements of Votes Given for Each Candidate. — They shall
make separate statements of the whole number of votes given in such county
for Representatives in Congress ; and separate statements of all other votes
given for other officers. Such statements shall contain the names of the
persons for whom such votes were given, and the number of votes given for
each, which shall be written out in words at full length.
Civ. C. '22, § 247 ; Civ. C. '12, § 245 ; Civ. C. '02, § 219 ; G. S. 128 ; R. S. 177 ; 1882, XVII.
1119, 1170, 1172, § 3.
§ 270. Three Other Separate Statements to Be Prepared. — There shall be
prepared by the Commissioners three separate lists of each statement, besides
the lists to be filed in the office of the County Clerk, or Secretary of State,
and each list shall be certified to as correct by the signatures of the Com-
missioners, subscribed to such certificate.
Civ. C. '22, § 248 ; Civ. C. '12, § 246 ; Civ. C. '02, § 220 ; G. S. 124 ; R. S. 178 : 1882, XVII,
1119, 1170, 1172, § 3.
§ 271. Returns to Be Forwarded to Governor and Secretary of State. —
After the final adjournment of the Board of County Canvassers, and within the
time prescribed in this Chapter, the Chairman of said Board shall forward,
addressed to the Governor and Secretary of State, one copy by mail and
one copy by express, the returns, poll list and all papers appertaining to
the election.
Civ. C. '22, § 249 ; Civ. C. '12, § 247 ; Civ. C. '02, § 221 ; G. S. 125 ; R. S. 179 ; 1882, XVII.
1119, 1170, 1172, § 3 ; 1905, XXIV, 960.
§ 272. Pay of Election Officers — Other Expenses of Elections. — Each Com-
missioner and Manager of Election shall receive for his compensation one
dollar per day for his services while actually employed, and five cents per
mile for necessary travel ; each Clerk of the Commissioners, and of the Man-
agers, respectively, shall receive one dollar per day while actually employed ;
but no Commissioner, Manager or Clerk shall receive pay for more than
three days.
The Messengers designated by any of the Boards of Commissioners, under
existing laws, to carry the ballots and reports of the Commissioners of
Election from the several counties to the City of Columbia, or elsewhere,
according to law, shall each receive five dollars and mileage at the rate of
five cents for every mile traveled on the most direct route.
813 Civil Code § 273
Notices of election published in any public gazette or county newspaper
by authority of the proper Board of Election Commissioners, as required
by law, shall be paid for at the rates prescribed by law for legal notices.
To defray the expenses designated herein, the Comptroller General shall
draw his warrant on the State Treasurer in favor of such Commissioners
of Election, Manager of Election, Clerk of Commissioners or Managers,
Messenger and proprietor or printer of said gazette, for the amount of
compensation to which he may be entitled; the same to be paid by the
Treasurer out of any balance that may be in the Treasury.
The County Commissioners of the several counties shall audit and pay all
accounts for necessary expenses incurred by the Commissioners and Man-
agers of Election for stationery, the making of election boxes, rents and
similar expenses in elections held in this State.
Civ. C. '22. § 250 : Civ. C. '12, § 248 ; Civ. C. '02. § 222 ; G. S. 126, 152 ; R. S. 180 : 1882,
XVIL 1100 ; XVIII, 260.
ARTICLE 3
The Board of State Canvassers
273. Meeting of Board. 278. Declaration of Election and Appeal
274. Personnel of Board. Therefrom.
275. When President of Senate Member of 279. Adjournment.
Board. 280. Contest of Election of Governor.
276. Statement of Board. 281. Result of Canvass Recorded.
277. Certificate of Determination. 282-4. Notification and Publication of De-
termination.
285. Record of County Officers Elected.
§ 273. Meeting of State Canvassers. — The Secretary of State shall appoint
a meeting of the Board of State Canvassers, to be held at his office, or
some convenient place, within ten days next after such general election,
for the purpose of canvassing the votes for all offices voted for at such
election.
Civ. C. '22, § 251 ; Civ. C. '12, § 249 ; Civ. C. '02, § 223 ; G. S. 127 ; R. S. 181 ; 1882, XVII,
1120, § 40.
§ 274. Who Constitute the Board — Quorum. — The Secretary of State,
Comptroller General, Attorney General, State Treasurer, Adjutant General
and the Chairman of the Committee on Privileges and Elections of the
House of Kepresentatives, shall constitute the Board of State Canvassers —
four of whom shall be a quorum.
Civ. C. '22, § 252; Civ. C. '12, § 250; Civ. C. '02, § 224; G. S. 128; R. S. 182; 1882,
XVII, 1120, § 41.
§ 275. When No Quorum, President of Senate Attends and Acts. — If a
majority of these officers shall be unable or shall fail to attend, the President
of the Senate, on being notified by the Secretary of State, shall attend,
without delay, and with the officers attending shall form a Board.
Civ. C. '22, § 253 ; Civ. C. '12, § 251 ; Civ. C. '02, § 225 ; G. S. 129 ; R. S. 183 ; 1882, XVII,
1120, § 42.
§ 276. Board to Make Statement of Votes Cast for Each Candidate and
Certify Same. — The Board when thus formed shall, upon the certified copies
of the statements made by the Boards of County Canvassers, proceed to make
a statement of the whole number of votes given at such election for the
§ 277 Civil Code 814
various officers, and for each of them voted for, distinguishing the several
counties in which they were given. They shall certify such statements to
be correct, and subscribe the same with their proper names.
Civ. C. '22, § 254 ; Civ. O. '12, § 252 ; Civ. C. '02, § 226 ; G. S. 130 ; R. S. 184 ; 1884, XVII,
1120, § 43.
§ 277. Certificate of Determination Delivered to Secretary of State. —
They shall make and subscribe, on the proper statement, a certificate of
their determination, and shall deliver the same to the Secretary of State.
Civ. C. '22, § 255 ; Civ. C. '12, § 253 ; Civ. C. '02, § 227 ; G. S. 113 ; R. S. 185 ; 1882, XVII,
1120, § 44.
§ 278. Board Declares What Persons Elected, and Decides Contested Cases
on Appeal. — Upon such statements they shall then proceed to determine and
declare what persons have been, by the greatest number of votes, duly elected
to such offices, or either of them. They shall have power, and it is made
their duty as judicial officers, to decide all cases under protest or contest
that may come before them on appeal from the decisions of the County Board
of Canvassers.
Civ. C. '22, § 256 ; Civ. C. '12, § 254 ; Civ. C. '02, § 228 ; G. S. 132 ; R. S. 186 ; 1882, XVII,
1120, 1172, § 3.
§ 279. May Adjourn from Day to Day for Fifteen Days. — The Board shall
have power to adjourn from day to day for a term not exceeding fifteen days.
Civ. C. '22, § 257; Civ. C. '12, § 255; Civ. C. '02, § 229; G. S. 133; R. S. 187; 1882, XVII,
1172, § 4.
§ 280. How Election of Governor May Be Contested. — In case of a contest
of the election of Governor, if the General Assembly, by Concurrent Resolution,
shall entertain the same, the Senate and House of Representatives shall,
each separately, proceed to hear and determine the facts in the case, so far
as they deem necessary, and decide thereon who is entitled to be declared
elected. If the two branches of the General Assembly come to the same
decision, they shall, by Concurrent Resolution, declare who is duly elected
and entitled to enter upon and exercise the office of Governor; and such
person thereupon shall, upon taking the oaths prescribed in the Constitution
and the oath with respect to dueling, be inducted into office. If the two
branches of the General Assembly do not come to the same decision, then
an election shall be called by the Governor, to take place in not less than
sixty nor more than ninety days, at which the qualified electors shall proceed
to vote for a suitable person to fill the office of Governor.
Civ. C. '22, § 258; Civ. C. '12, § 256; Const, Art. 4 § 4; Civ. C. '02, § 230; G. S. 134; R. S.
188 ; 1882, XVII, 1121, § 47.
§ 281. Secretary of State to Record Result of Canvass. — The Secretary of
State shall record in his office, in a book to be kept by him for that purpose,
each certified statement and determination which shall be delivered to him
by the Board of State Canvassers, and every dissent or protest that shall
have been delivered to him by a canvasser.
Civ. C. '22, § 259 ; Civ. 0. '12, § 257 ; Civ. C. '02, § 231 ; G. S. 135 ; R. S. 189 : 1SS2, XVII,
1121, § 48.
§ 282. To Furnish Copy of Each Determination to Person Declared Elected
and to Governor. — He shall, without delay, transmit a copy, under the seal
815 Civil Code § 283
of Ms office, of such certified determination to each person thereby declared
to be elected, and a like copy to the Governor.
Civ. C. '22, § 259 ; Civ. C. '12, § 257 ; Civ. C. '02, § 231 ; G. S. 135 ; R. S. 189 ; 1882, XVII,
1121, § 48.
§ 283. To Print Statements in Public Newspapers. — He shall canse a copy
of such certified statements and determinations to be printed in one or more
public newspapers of this State.
Civ. C. '22, § 261 ; Civ. C. '12, § 259 ; Civ. C. '02, § 233 ; G. S. 137 ; R. S. 191 ; 1882, XVII,
1121, § 50.
§ 284. To Send Certificates of Election to Members of Congress to House
of Eepresentatives. — He shall prepare a general certificate, under the seal of
the State, and attested by him as Secretary thereof, addressed to the House
of Representatives of the United States in that Congress for which any
person shall have been chosen, of the due election of such person as Repre-
sentative of this State in Congress, and shall transmit the same to the said
House of Representatives at their first meeting.
Civ. C. '22, § 262 ; Civ. C. '12, § 260 ; Civ. C. '02, § 234 ; G. S. 138 ; R. S. 192 ; 1882, XVII,
1121, § 51.
§ 285. To Keep Record of County Officers Elected. — The Secretary of State
shall enter in a book to be kept in his office the names of the respective
officers elected in this State, specifying the counties for which they were
severally elected, and their place of residence, the office for which they were
respectively elected, and their term of office.
Civ. C. '22, § 263 ; Civ. C. '12, § 261 ; Civ. C. '02, § 235 ; G. S. 139 ; R. S. 193 ; 1882, XVII,
1121, § 52.
CHAPTER 11
Election of Senators and Representatives in Congress and Electors of President
and Vice President
Article 1. Election of Senators and Representatives in Congress, § 286. -
Article 2. Election of Electors of President and Vice President, § 291.
ARTICLE 1
Election of Senators and Representatives in Congress
286. United States Senators. 289. One Member of Congress from Each
287. Representatives. District.
288. Congressional Districts. ■ 290. Congressmen at Large.
§ 286. Election of United States Senators. — From and after March 4, 1914,
a United States Senator shall be elected at the general election next preceding
the expiration of the term of any United States Senator from this State,
and at such election the ballot for the United States Senator shall be on
the ballot for Congressmen, both being printed on the same ballot with proper
designation, and both being voted for in the same box, which shall be labeled
"For United States Senator and Congressmen." The ballots shall be counted,
the returns canvassed and the result declared by the same officers and in
the same manner as is done in the case of Congressmen: Provided^ That in
ease of a vacancy from death, resignation or otherwise, the Governor shall
§ 287 Civil Code 816
have power to fill the place by appointment, but not for longer than six
(6) months from the occurrence of such vacancy, and he shall order a special
election to be held within ninety days at which a Senator shall be elected
to fill out the unexpired term, the election to be conducted and the result
declared in the same manner and by the same officers as now provided by
law for the election of Congressmen.
Civ. C. '22, § 264 ; 1914, XXIX, 592.
§ 287. Representatives — How and When Chosen. — Kepresentatives in the
House of Representatives of the Congress of the United States shall be chosen
at each general election in the several Congressional Districts by the qualified
voters thereof.
Civ. C. '22, § 265 ; Civ. C. '12, § 262 ; Civ. C. '02, § 236 ; G. S. 112 ; R. S. 194 ; 1882, XVII,
1117, § 25.
§ 288. Congressional Districts. — The State is divided into seven Con-
gressional Districts, as follows :
The First Congressional District shall be composed of the Counties of
Charleston, Berkeley, Colleton, Dorchester, and Clarendon.
The Second Congressional District shall be composed of the Counties of
Aiken, Bamberg, Barnwell, Beaufort, Edgefield, Saluda, Hampton, Jasper,
and Allendale.
The Third Congressional District shall be composed of the Counties of
Pickens, Oconee, Anderson, Abbeville, Greenwood, Newberry, and McCormick.
The Fourth Congressional District shall be composed of the Counties of
Laurens, Spartanburg, Greenville, and Union.
The Fifth Congressional District shall be composed of the Counties of
Cherokee, Chester, York, Fairfield, Kershaw, Chesterfield, and Lancaster.
The Sixth Congressional District shall be composed of the Counties of
• Marlboro, Marion, Horry, Darlington, Florence, Williamsburg, Georgetown,
and Dillon.
The Seventh Congressional District shall be composed of the Counties of
Eichland, Sumter, Orangeburg, Lexington, Lee, and Calhoun.
Civ. C. '22, § 266; Civ. C. '12, § 263; Civ. C. '02, § 237; G. S. 141; R. S. 195; 1882, XVII,
1169 ; 1893, XXI, 413 ; 1902, XXIII, 977 ; 1197 ; 1908, XXV, 1283 ; 1910, XXVI, 867 ; 1912,
XXVII, 827 ; 1916, XXIX, 717 ; 1919, XXXI, 5.
§ 289. Each District to Elect One Member of Congress, — Until the next
apportionment be made by the Congress of the United States, each of the
said Congressional Districts shall be entitled to elect one member to represent
this State in the Congress of the United States. After such new apportion-
ment by Congress, the General Assembly shall divide the State into as many
Congressional Districts as the State is entitled to members in the House of
Representatives.
Civ. C. '22, § 267 ; Civ. C. '12, § 264 ; Civ. C. '02, § 238 ; G. S. 142 ; R. S. 196 ; amd. by
1882, XVII, 1122, § 5.
§ 290. Writs of Election in Case State is Given More Representatives.— In
case the Congress of the United States shall by any new apportionment give
to this State more than seven members of the House of Representatives, and
817 Civil Code § 291
the General Assembly shall not be in session, the Governor shall, by proc-
lamation, issue v^rits of election for Congressmen at Large, one or more,
as the case may be.
Civ. C. '22, § 268 ; Civ. C. '12, § 265 ; Civ. C. '02, § 238 ; G. S. 142 ; R. S. 196 ; amd. by
1882, XVII, 1122, § 5.
ARTICLE 2
Election of Electors of President and Vice President
291. Electors of President and Vice Pres- 298. Meeting of Electors.
ident. 299. Duties of Secretary of State.
292. Statement of Votes for Electors. 300. Organization of Electors.
293. Forwarding of Returns. 301. Certified Lists Showing Results of Vot-
294. Meeting of Board of State Canvassers. ing.
295. Determination of Board. 302. Messenger to Deliver Lists.
296. Copy of Determination to Each Elector. 303. DupUcate Lists.
297. Publication of Determination of Board. 304. Compensation of Electors.
§ 291. Electors of President and Vice President — How Chosen. — When an
election for President and Vice President of the United States occurs there
shall be elected, by general ticket, as many Electors of President and Vice
President as this State shall be entitled to appoint ; and each elector in this
State shall have a right to vote for the whole number of such Electors ; and
the several persons, to the number required to be chosen, having the highest
number of votes shall be declared and deemed duly appointed Electors.
Civ. C. '22, § 269 ; Civ. C. '12, § 266 ; Civ. C. '02, § 239 ; G. S. 143 ; R. S. 197 ; 1882, XVII,
1122, § 56.
§ 292. Certified Copies of Statement of Votes to Be Made, Etc.— The Com-
missioners of Election of each county shall make four certified copies of
the statement of votes given for Electors in their county ; one of which copies
shall be filed in the office of the Clerk of the county, if there be such Clerk
duly qualified by law ; another of such copies they shall forthwith transmit to
the Governor; another to the Secretary of State; and deliver the other as
hereinafter directed.
Civ. C. '22, § 270; Civ. C. '12, § 267; Civ. C. '02, § 240; G. S. 144; R. S. 198; XVII,
1123, § 57.
§ 293. How Returns Shall Be Forwarded. — After the final adjournment of
the Commissioners of Election of each county, and within the time prescribed
in this Chapter, the Chairman of said Board shall forward, addressed to
the Governor and Secretary of State, one copy by mail and one copy by express,
the returns, poll lists and all papers appertaining to the election.
Civ. C. '22, §, 271; Civ. C. '12, § 268; Civ. C. '02, § 241; G. S. 145; R. S. 199; XVII,
1123, § 58; 1910, XXVI, 680.
§ 294. Meeting of Board of State Canvassers. — The Board of State Can-
vassers shall meet at the office of the Secretary of State within ten days
next after such election, to canvass the votes given for the Electors of Presi-
dent and Vice President; and in case all the certified statements shall not
have been received on that day, the Board may adjourn from day to day
until the same shall have been received, not exceeding five days; and if at
the expiration of four days certified copies of the statements of the County
§ 295 Civil Code 818
Canvassers shall not have been received from any county, the Board shall
proceed to canvass upon such of the said statements as shall have been received.
Civ. C. '22, § 272; Civ. C. '12, § 269; Civ. C. '02, § 242 ; G. S. 146; R. S. 200; XVII,
1123, § 59.
§ 295. Statement and Determination of Board. — The Board shall proceed,
in making a statement of all the votes, and determining and certifying the
persons elected, in the manner prescribed by law in relation to the election
of other officers.
Civ. C. '22, § 273 ; Civ. C. '12, § 270 ; Civ. C. '02, § 243 ; G. S. 147 ; R. S. 201 ; XVII,
1123, § 60.
§ 296. Certificates by Secretary of State — Messenger. — The Secretary of
State shall, without delay, cause a copy, under the seal of his office, of the
certified determination of the Board to be delivered to each of the persons
therein declared to be elected ; and for that purpose he may employ such
and so many messengers as he shall deem necessary. The messengers so
employed shall receive for their compensation twelve cents per mile for travel-
ing, to be audited by the Comptroller General upon the certificate of the
Secretary of State.
Civ. C. '22, § 274 ; Civ. C. '12, § 271 ; Civ. C. '02, § 244 ; G. S. 148 ; R. S. 202 ; XVII, 1123,
§61.
§ 297. Determination and Certificate of Board to Be Published. — The de-
termination and certificate of the Board in relation to the choice of the Electors
shall be published in the same manner as provided in relation to the certificates
of the election of other officers.
Civ. C. '22, § 275; Civ. C. '12, § 272; Civ. C. '02, § 245; G. S. 149; R. S. 203; XVII,
1123, § 62.
§ 298. Meeting of the Electors — Preliminary Organization. — The Electors
of President and Vice President shall convene at the capital, in some con-
venient place, on the second Monday in January next after their election;
and those of them who shall be assembled at 11 o'clock in the forenoon of
that day shall, immediately after that hour, proceed to preliminary organiza-
tion and make such preliminary arrangements as may be necessary for per-
manent organization and the casting of the electoral vote of the State.
Civ. C. '22, § 275 ; Civ. C. '12, § 273 ; Civ. C. '02, § 246 ; G. S. 153 ; R. S. 204 ; 1882, XVII,
1124, § 66 ; 1885, XIX, 25, § 1 ; 1889, XX, 365.
§ 299. Duties of Secretary of State. — The Secretary of State shall prepare
three lists of the names of the Electors, procure to the same the signature of
the Governor, affix thereto the seal of the State, and deliver them, thus
signed and sealed, to the President of the College of Electors on the second
Monday in January.
Civ. C. '22, § 277 ; Civ. C. '12, § 274 ; Civ. C. '02, § 247 ; G. S. 154 ; R. S. 205 ; 1882, XVII,
1124, § 67 ; 1889, XX 365.
§ 300. Permanent Organization, Vote by Ballot, Etc. — On the said second
Monday in January, at 12 o'clock M., the Electors shall meet at some con-
venient place at the capital and effect a permanent organization by the election
of a President and Secretary from their own body, proceed to fill by ballot and
by plurality of votes all vacancies in the Electoral College occasioned by the
death, refusal to serve, or neglect to attend at that hour, of any Elector, or
occasioned by an equal number of votes having been given for two or more
819 Civil Code § 301
candidates for Presidential Electors, and then and there vote by ballot for
President and Vice President, one of whom at least shall not be an inhabitant
of the same State with themselves. They shall name in their ballots the
persons voted for as President, and, in distinct ballots, the persons voted for
as Vice President,
Civ. C. '22, § 278 ; Civ. C. '12, § 275 ; Civ. 0. '02, § 248 ; G. S. 155 ; R. S. 206 ; XVII, 1124,
§ 68 ; XX, 365.
§ 301. Certified Lists of Candidates Voted for and the Vote for Each. —
They shall make distinct lists of all persons voted for as President, and
of all persons voted for as Vice President, and of the number of votes for
each, which lists they shall sign and certify; and, after annexing thereto
one of the lists received from the Secretary of State, they shall seal up
the same, certifying thereon that lists of the votes of this State for President
and Vice President are contained therein.
Civ. C. '22, § 279; Civ. C. '12, § 276; Civ. C. '02, § 249; G. S. 156; R. S. 207; 1882, XVII,
1124, § 69.
§ 302. To Appoint Messenger to Deliver Lists^ — When and to Whom. — The
Electors shall then, by writing, under their hands, or under the hands of
a majority of them, appoint a person to take charge of the lists so sealed up,
who shall deliver the same to the President of the Senate of the Congress
of the United States, at the seat of government, before the second Wednesday
in February then next ensuing.
In case there shall be no President of the Senate at the seat of govern-
ment on the arrival of the person entrusted with the lists of the votes of the
Electors, then such person is required to deliver the lists of the votes in
his custody into the office of the Secretary of State of the United States,
Civ. C. '22, § 280 ; Civ. C. '12, § 277 ; Civ. C. '02, § 250 ; G. S. 157 ; R. S. 208 ; 1882, XVII,
1125; XX, 365.
§ 303. Duplicate Lists — To Whom Forwarded and Delivered. — The Electors
are also required to forward forthwith, by the postoffice, to the President
of the Senate of the United States, at the seat of government, and to deliver
forthwith to the Judge of the United States for the District of South Carolina,
and to the Secretary of State, to be filed in his office, similar lists signed,
annexed, sealed up, and certified in the manner aforesaid.
Civ. C. '22, § 281 ; Civ. C. '12, § 278 ; Civ. C. '02, § 251 ; G. S. 158 ; R. S. 209 ; 1882, XVII,
1125, § 70 ; 1885 ; XIX, 27.
§ 304. Compensation of Electors. — Every Elector for this State for the
election of a President and Vice President of the United States who shall
attend at any election of those officers, and give his vote at the time and
place appointed by law, shall be entitled to receive for his attendance at
such election and for traveling to and from his place of residence by the
most usual route, the sum of five dollars per day and actual traveling
expenses, to be paid by the State Treasurer upon the warrant of the Comp-
troller General.
Civ. C. '22, § 282 ; Civ. C. '12, § 279 ; Civ. C. '02, § 252 ; G. S. 159 ; R. S. 210 ; 1882, XVII,
1125, § 73 ; 1915, XXIX, 178.
§ 305 Civil Code 820
CHAPTER 12
Election of County Officers
305. General Election of County Officers. 306. Vacancy in County Offices.
§ 305. General Election for County Officers— When Held.— There shall be
a general election for the following county officers, to wit: County Super-
visors and County Superintendents of Education held in each county at every
general election for members of the House of Representatives, except in
those counties in which the term of office of the County Superintendent of
Education and County Supervisor is four years ; and for the election of Sheriff,
Coroner and Clerk of the Court of Common Pleas, every alternate general
election, reckoning from the year one thousand eight hundred and eighty-
eight, except as to the Counties of Berkeley and Cherokee, and except for
Sheriff and Coroner in Hampton County.
The Probate Judge in every county, and the Clerk of Court in Berkeley
and Cherokee Counties, and the Sheriff and Coroner in Berkeley, Cherokee
and Hampton Counties, shall be elected at eYery alternate general election,
reckoning from the year one thousand eight hundred and ninety.
Civ. C. '22, § 283 ; Civ. C. '12, § 280 ; Civ. C. '02, § 253 ; G. S. 160 ; R. S. 211 ; 1882, XVII,
1125, § 74 ; Gen. St. §§ 642, 701 ; 1885, XIX, 144 ; amd. 1889, XX, 281.
§ 306. Vacancy in County Offices — How Filled. — In the event of a vacancy
at any time in any of the offices of any county of the State, whether from
death, resignation, disqualification, refusal or neglect to qualify of the person
elected or appointed thereto, expiration of the term of office, removal from
the county or from any other cause, the Governor shall have full power
to appoint some suitable person, who shall be an elector of the county, and,
upon duly qualifying according to law, shall be entitled to enter upon and
hold the office to which he has been appointed if it be an elective office,
until the next general election, when an election shall be held to fill the
unexpired term, and the officer so appointed or elected shall hold said office
for the term of said election or appointment, and until his successor shall
qualify; and if it be an office which was filled originally by appointment,
until the adjournment of the General Assembly at the regular session next
after such appointment; and shall be subject to all the duties and liabilities
incident to said office during the term of his service therein.
Civ. C. '22, § 284 ; Civ. C. '12, § 281 ; Civ. C. '02, § 254 ; G. S. 161 ; R. S. 212 ; 1882, XVIII,
375 ; amd. 1899, XXIII, 84.
CHAPTER 13
Primary Elections
Article 1. Conduct of Primary Elections, § 307.
Article 2. Ballots and Booths at Primary Elections, § 324.
Article 3. Primary Elections in Cities of Forty Thousand Inhabitants or
more §334.
Article 4. General Provisions Governing Primary Elections, § 352.
821 Civil Code § 307
ARTICLE 1
Conduct of Primary Elections
307. Regulation of Primary Elections. 316. County Committee.
308. Definitions. 317. Assessments on Lee and Lexington
309. Party Clubs. Candidates.
310. Qualifications for Voting. 318. Date and Regulation of Primary Elec-
311. Clubs and Voting Places. tion.
312. Enrollment Books. 319. Tabulation of Returns.
313. County Convention. 320. Second Primary.
314. State Committee. 321. Municipal Primary Elections.
315. State Convention. 322. Statutory Provisions not Exclusive.
323. Penalties for Violations.
§ 307. Regulation of Primary Elections — Oath of Managers — Oaths to Be
Filed. — Every political primary election held by any political party, organi-
zation, or association, for the purpose of choosing candidates for office, or
the election of delegates to conventions, shall be presided over and conducted
in the manner prescribed by the Constitution and Rules of the political party,
organization or association holding such primary election by Managers selected
in the manner prescribed by such Constitution and Rules. Such Managers
shall, before entering upon the discharge of their duties, each take and sub-
scribe an oath that he will fairly, impartially and honestly conduct the same
according to the provisions of this Article and the Constitution and Rules
of such party, organization or association. Should one or more of the
Managers appointed to hold such election fail to appear on the day of election,
the remaining Manager or Managers shall appoint others in their stead and
administer to them the oath herein prescribed. The Managers shall take
the oath herein prescribed before a Notary Public or other officer authorized
to administer oaths; but if no such officer can be conveniently had, the
Managers may administer the oath to each other. Such oath shall, after being
subscribed by the Managers, be filed in the office of the Clerk of Court for
the county in which such election shall be held, within five days after such
election.
Civ. O. '22, § 285 ; Civ. C. '12, § 282 ; Civ. C. '02, § 255 ; R. S. 213 ; XX, 10 ; § 1 ; 1905,
XXIV, 831.
§ 308. Meaning of Words and Phrases. — The Words and Phrases used in
this Chapter, unless the same be plainly inconsistent with the context thereof,
shall be construed as follows :
(1) "County Committee" means the County Executive Committee.
(2) ''County Chairman" means the Chairman of the County Executive
Committee.
(3) ''State Committee" means the State Executive Committee.
(4) "State Chairman" means the Chairman of the State Executive Com-
mittee.
(5) "Primary" means the primary election of the party.
(6) "Generah election" means the general election, whether for United
States or State or county offices.
(7) "Club district" means the territory set apart for each club, whether
it be a ward or township or a subdivision thereof.
(8) "Inhabitants" means the number of inhabitants according to the
Federal census last taken.
Civ. C. '22, § 286 ; 1915, XXIX, 163.
§ 309 Civil Code 822
§ 309. Party Clubs — Organizations — Officers — Committees — Special Meet-
ings — Regular Meetings. — For the purpose of the primary elections held by
any political party, organization or association for the purpose of choosing
candidates for office or the election of delegates to conventions, one or more
clubs shall be organized in each township or ward, except as hereinafter
provided, each of which clubs shall have a distinct title. "The Club
of party," and shall elect a President and one or more Vice Presidents,
a Secretary and Treasurer, and may have the following working committees,
of not less than three members each, viz. : A Committee on Registration, an
Executive Committee, and such other committees, as to each club may seem
expedient.
In the absence of the Secretary, or in case of his inability to act, unless it
is otherwise provided in these rules, he shall designate another member of
the club to perform his duties, or the members of the club shall elect a
Secretary to take his place.
The President, or five members, shall have power to call all special meet-
ings of the club (except for reorganization, provided for in the succeeding
Section), and at all special meetings one-tenth of the members shall be neces-
sary to constitute a quorum for the transaction of business, of which meet-
ing at least 48 hours' public notice shall be given.
The clubs shall meet on the fourth Saturday in April of each election
year for reorganization : Provided, That the County Committee may name
any other day within the same week for such club meeting by giving at
least two weeks' notice by advertisement in one or more county papers.
In case any existing club shall fail to reorganize on the day fixed, the Countj^
Committee may fix a day for such club to meet for reorganization by giving
two weeks' notice, as provided in this Section.
Civ. C. '22, § 287 ; 1915, XXIX, 164.
§ 310. Qualification for Voting — Exception as to Teachers, Ministers and
Federal Employees. — The qualifications for membership of such party, organi-
zation or association in this State, and for voting at the primary,' shall be
as follows, viz.: The applicant for membership, or voter, shall be 21 years
of age, or shall become so before the succeeding general election. He shall
be a citizen of the United States and of this State, No person shall belong
to any club or vote in any primary unless he has resided in the State two years
and in the county six months prior to the succeeding general election and
in the club district 60 days prior to the first primary following his offer to
enroll: Provided, That public school teachers and ministers of the gospel
in charge of a regular organized church and Federal emploj^ees from this
State shall be exempt from the provisions of this Section as to residence,
if otherwise qualified.
Civ. C. '22, § 288 ; 1915, XXIX, 165.
§ 311. Political Clubs and Voting Places — ^City of Sumter. — In cities of
over 10,000 inhabitants, one or more clubs shall be organized in each of
the wards. Each ward shall be a club district unless subdivided by County
Committee. And the County Committee of each county in which such city is
located may permit voters residing in the county outside of such city to
belong to a club located in such city, and to vote therein in the club nearest
to their respective residences calculated by the most practicable and con-
823 Civil Code § 312
venient route. In cities or towns of less than 10,000 inhabitants the County
Committee may authorize the consolidation of two or more wards to form
a club district, and where townships are embraced in part in such cities or
towns, the County Committee may permit th'i voters residing in such town-
ships to belong to a (ilub located in such town or city and to vote in such
town or city in the club nearest to their respective residences calculated by
the nearest practicable route : Provided, No person shall be enrolled or vote
out of the county in which he resides. In cities or towns which are not divided
into wards the County Committee may designate the extent of the club district :
Provided, That in the City of Sumter one or more clubs may be organized
in each ward thereof, and the Executive Committee of any political party
may provide for as many voting precincts in the wards of said city as in their
judgment may be necessary.
In all other cases the voter must enroll in the club nearest his place of
residence, calculated by the nearest practicable route, regardless of township
lines, and can only vote at the voting place of such club, and the territory
included by this test shall be considered the club district of such club : Provided,
That the County Executive Committee may define the club by metes and
bounds, in which case the voters must vote at the club for said district.
No person shall be enrolled to any club or take part in any club meeting
or vote in any primary or be elected a delegate to the County Convention,
except in the club district in which he resides.
There shall be in no case more than one voting place for each club. No club
shall have less than 25 members: Provided, however, That any County Com-
mittee may permit the organization of a club of less than 25 members at
inaccessible points where there are less than 25 voters.
No person shall vote except at the voting place authorized by the County
Committee for the club to which he belongs : Provided, That if he remove
from a €lub district within 60 days prior to the first primary he may vote
(in the year which he removed) in the club district in which he previously
resided : Provided, further. That he must have enrolled before the closing of
the club list.
Federal, State and county officers temporarily residing at or near the capital
or county seat may retain their membership and voting rights in their former
home clubs if they so desire.
In case of mobilization of the National Guard of this State, the State Com-
mittee shall provide for the enrollment and voting of all members of the Na-
tional Guard qualified to vote.
Civ. C. '22, § 289 ; 1915, XXIX, 165 ; 1918, XXX, 759 ; 1923, XXXIII, 146.
§ 312. Enrollment Books — Notice of Opening— Mode of Enrollment— Com-
mittee — Closing Books — Purging Rolls — Filing, Etc. — ^Books of enrollment for
voting in primary elections shall be opened by the Secretary of each club,
or by the Enrollment Committee as hereinafter provided, on or before the
first Tuesday in June, in each election year. Notice thereof shall be given by
the County Chairman showing the names of the clubs, the boundaries of the
club district, when the clubs are in cities or towns or adjacent thereto, or
have been defined by the County Committee as herein provided, the names
of the Secretaries, the names of the Enrollment Committee, such other infor-
mation as the County Chairman may desire to give, and where the books
§ 312 Civil Code 824
are to be opened. Thereafter no new clubs shall be organized in that election
year. Each applicant for enrollment shall, in person, write upon the club
roll his full name and immediately thereafter his age, occupation and postoffice
address, and if in a city or town shall write the name of the street and number
of the house in which he resides, if such designations exist in said city or
town. If the name be illegible, the Secretary shall write the name beneath
the signature of the applicant. In the event of the inability of the applicant
to write he may make his mark upon the roll, which shall be witnessed by
the Secretary, or other person then having the custody thereof, and the
Secretary shall fill in the other requirements. The State Committee shall
furnish suitable books for enrollment, and the duplicate rolls to be made and
filed with the Clerk of Court, which shall be uniform throughout the State:
Provided, That the County Committee shall, on or before the last Monday in
May of each election year, appoint for each club an enrollment committee of
three, which may consist of the Secretary and County Committeeman from
the said club, and a third member to be designated by the County Committee,
by whom said enrollment shall be conducted. The enrollment book shall be
kept in the custody of the Secretary or at such place as shall be designated
by the Enrollment Committee. The club roll shall be open to inspection by
any member of the party.
On the fourth Tuesday in July of each election year, which shall be the
last day of enrollment, the club books shall close ; and within three days
thereafter each Secretary shall transmit the original roll to the County Chair-
man, who shall forthwith cause to be made and shall certify a copy thereof
and file the same with the Clerk of the Court for public inspection at all
times. At least ten days before the first primary, the County Committee shall
meet after three daj's' published notice in a newspaper of general circulation
in the county of time and place of meeting and examine the rolls. Anj^ person
may complain of errors therein and the County Committee, after hearing com-
plaints, shall, in a fair and impartial manner, correct and purge the rolls,
striking off the names of all persons not residing in the club district for
which each roll was made up, or otherwise improperly enrolled, and adding
any names improperh" omitted : Provided, No name shall be stricken from
any club roll without three days' notice by mail to the address appearing on
the club roll to the person whose name is proposed to be dropped from the
roll to show cause why said name should not be dropped.
When said rolls have been revised and corrected by the said County Com-
mittee, they shall be certified to and shall thereupon become the official club
rolls, and no names shall be added thereafter, except by the order of a Judge
of competent jurisdiction.
Upon the completion of said revision, the County Chairman shall imme-
diately file in the office of the Clerk of Court a list duly certified by him
of all names added or dropped from said roll, with age. place of residence,
and occupation, which list shall be preserved by the Clerk along with the
duplicate roll on file in his office and any person may there inspect said roll
and list of corrections at all times.
The original roll shall be delivered to the Managers of the primary elec-
tion by the County Committee before the day for the opening of the polls; and
no person shall be allowed to vote at said election whose name does not appear
on said original roll as herein required. The Managers of Election shall
825 Civil Code § 313
return said rolls to the County Chairman immediately after the counting of
the votes and the declaration of the result, or as soon thereafter as practicable :
Provided, If the original roll.be lost or miscarried a copy of the duplicate,
as corrected by the County Committee and filed in the Clerk's office, such copy
to be certified to by him, shall be used in place of the original.
Civ. C. '22, § 290 ; 1915, XXIX, 166.
§ 313. County Convention — How Composed — Org^anization— Appeals. —
Every general election year county conventions shall be called by the County
Committee to meet on the first Monday in May at the county seat. The
convention shall be composed of delegates elected from the clubs in the county,
one delgate for every 25 members, and one delegate for a majority fraction
thereof, based upon the number of votes polled in the first primary of the
preceding election year. The lists of delegates certified to by the President
and Secretary of each club shall constitute the temporary roll of the con-
vention. The number of delegates for new clubs shall be based upon their
enrollment at the time of the club meeting.
Each County Convention shall be called to order by the County Chairman
and the convention shall proceed to elect a temporary President, a temporary
Secretary and a Committee on Credentials for the purpose of organizing. When
organized, it shall elect a permanent President, a Secretary and a Treasurer.
It shall also elect the County Chairman and as many delegates to the State
Convention as double the number of members the county in which the con-
vention is held has in the General Assembly. The Secretary of the convention
shall keep a record of the proceedings in the minute book.
In the event that the County Committee has refused to permit the forma-
tion of a new club in any ward or township, such refusal may be appealed
from to the County Convention, which may permit the formation of the new
club desired, but no such club shall be allowed any representation in the
convention in that calendar year.
Civ. C. '22, § 291 ; 1915, XXIX, 168. '
§ 314. State Committee — Vacancy — Officers — Meetings — Term of Office. —
The State Committee shall be composed of one member from each county,
to be elected by the County Conventions and the State Chairman to be elected
by the State Convention: Provided, That in case the office of Chairman of
the State Committee shall become vacant by death, resignation or otherwise,
the State Committee shall have power to fill the vacancy by electing a Chairman
to serve until the organization of the next regular State Convention. The
State Committee shall choose its other officers, not necessarily members thereof :
Provided, That the Chairman shall vote only in case of a tie. The State
Committee shall meet at the call of the Chairman or any five members, and
at such time and place as he or they may appoint. Vacancies on said State
Committee by death, resignation or otherwise, shall be filled by the respective
County Committees. The members of the State Committee shall continue
in office for two years from the time of election or until their successors
have been elected. The Co'mmittee shall nominate Presidential Electors, and
if any vacancy occur in the State ticket of electors, or of the National Ex-
ecutive Committee, by death, resignation or other cause, the Committee shall
have the power to fill the vacancy; all by majority of the whole Committee.
Civ. C. '22, § 292 ; 1915, XXIX, 169.
§ 315 Civil Code 826
§ 315. State Convention — How Composed — ^Meetings — Organization — Va-
cancy. — The State Convention shall be called by the State Committee to meet
at Columbia every general election year on the third Wednesday in May.
The convention shall be composed of delegates elected by the County Con-
ventions, each county to be entitled to as many delegates as double the num-
ber of its members in the General Assembly. When the State Convention
assembles it shall be called to order by the Chairman of the State Committee.
A temporary President shall be nominated and elected by the convention,
and after its organization the convention shall proceed immediately to the
election of permanent officers and to the transaction of business. When the
business has concluded it shall adjourn sine die.
The officers of the State Convention shall be a President, Vice President
from each Congressional District, two Secretaries and a Treasurer. Each
county delegation to a State Convention shall have power to fill any vacancy
therein. Any county failing or refusing to organize under the provisions of
these rules shall not have representation in the State Convention.
Civ. C. '22, § 293 ; 1915, XXIX, 169.
§ 316. County Committee^ — How Composed — Officers — Vacancy — Meeting —
Duties. — The clubs in each county shall be held together and operate under
the control of a County Committee, which shall consist of one member from
each club, to be elected by the respective clubs. The Committee, when elected,
shall appoint its own officers (except the Chairman, who shall be elected
by the County Convention), who shall not necessarily be members of said
Committee, but a vacancy in the membership of the Committee shall be filled
by the club, through the loss of whose member by death, resignation or
otherwise the vacancy occurs : Provided, That in case the office of Chairman
of the County Committee shall become vacant by death, resignation or other-
wise, the Committee shall have power to fill the vacancy by electing a Chair-
man to serve until the organization of the next regular County Convention:
And provided, further, That any officer so elected who is not a member of the
Committee shall not be entitled to vote on any question except the Chairman,
and then only in case of a tie vote. The tenure of office of the Committee
shall be until the first Monday in May in each election year.
The County Committee shall meet on or before the first Monday in August
of each election year and designate a polling place for each club in its own
club district and appoint the Managers for the primaries. Three Managers
and a Clerk shall be appointed for each voting place and their names published
in one or more county papers at least two weeks before the election.
Civ. C. '22, § 294 ; 1915, XXIX, 170.
§ 317. Assessment on Candidates in Lee and Lexington Counties. — The
Democratic Executive Committees of the Counties of Lee and Lexington be,
and are hereby, authorized and directed to fix the entrance fee or assessment
for candidates in the Democratic primary of the respective Counties of Lee
and Lexington on a basis of the income incident to the several county offices
in the Counties herein mentioned, whether such income be from fixed salaries
or from fees, or both; and such entrance fee or assessment shall be graduated
on an equitable basis, calculated on the income in the several offices for a
full term — whether said term is of two or four years, or more : Provided,
That the total amount assessed against all candidates shall not exceed the
827 Civil Code § 318
expenses of the primaries; and in case the total amount collected as assess-
ment, as estimated, shall exceed the actual expense of conducting the primary
elections, such excess shall be returned to the several candidates in the same
proportion as it was assessed and collected: Provided, further, That no addi-
tional assessments shall be levied upon the successful candidates.
1928, XXXV, 1942.
§ 318. Election on Last Tuesday in Au^st — Arrangements of Voting
Place — Opening and Closing Polls — Duty of Managers — Ballot Boxes — Oaths —
Tickets — Ballots in Wrong Box — Excessive Ballots — Challenges. — For the pur-
pose of nominating candidates for Governor, Lieutenant Governor, and all
other State officers, including Solicitors in the respective Circuits, United
States Senator and Congressmen in their respective districts, and all county
officers, except Masters, Magistrates and Supervisors of Registration, a direct
primary election shall be held on the last Tuesday in August of each election
year, and a second and third primary each two weeks successively thereafter
if necessary : Provided, That the County Committee of any county shall be
at liberty to order a primary election for Masters and Magistrates, but not
for members of the County Board of Control of the dispensaries, nor for
county dispensers.
The Managers at each voting place shall arrange the table, desk or other
place upon which the ballot boxes shall be placed, so that there shall be
no crowding or confusion immediately around the boxes, and suitable means
shall be provided to enable each voter to approach the boxes and deposit
his ballot without interference or hindrance, and the right of each person
regularly enrolled to vote and the secrecy of the ballot shall be preserved
at all times.
The Managers shall open the polls at 8 o'clock a. m., and shall close them
at 4 o'clock p. m. : Provided, That in the cities of Charleston and Columbia
and Spartanburg the polls shall open at 8 o'clock a. m., and close at 6 o'clock
p. m., and in the town of Brookland and the town of Cayce in the county
of Lexington, the polls shall open at 8 o'clock a. m., and close at 7 o'clock
p. m. The Managers shall then proceed publicly to count the votes. After
tabulating the result, the Managers shall certify the same and forward the
ballot box, containing the ballots, poll list and all other papers, including
the club roll, relating to such election, by one of their number to the Chair-
man of the County Committee within 36 hours after the close of the polls.
Each County Committee shall furnish the Managers at each voting pre-
cinct two ballot boxes, one for State Officers and United States Senator and
one for county officers. Congressmen and Solicitors. The Managers, before
opening the polls, shall take and sign the following oath: "We do solemnly
swear that we will conduct this election according to law and the rules of
the party, and will allow no person to vote whose name is not regularly en-
rolled in this club, and will not assist any voter to prepare his ballot and
will not advise any voter as to how he should vote at this election." The
Managers shall direct each voter, if requested, to the proper box for his
ticket, but the boxes in all cases shall be marked in a suitable manner so as to
designate in which box the respective tickets shall be placed.
The Managers at each box at the primary shall require every voter to take
the following oath and pledge, viz.: "I do solemnly swear that I am a
§ 319 Civil Code 828
resident of this club district and am duly qualified to vote at this election
, and that I have not voted before at this election."
Each voter shall deposit in the appropriate box a ballot on which shall
be printed the names of the candidates for the offices to be filled, with the
titles of the respective offices. The tickets shall be furnished by the State
Committee for all except county officers. Congressmen and Solicitors, for
which the County Committee shall furnish the tickets. Each ticket shall
contain the names of all candidates for the respective offices and no other
tickets shall be used. One ticket shall contain the names of all persons run-
ning for State offices and United States Senator. The other ticket shall
contain the names of all person running- for members of the General Assembly,
county offices, Congressmen and Solicitors. Xo vote for the House of Repre-
sentatives, nor for County Commissioners, shall be counted unless it contains
as many names as the county is entitled to Representatives and to County
Commissioners, respectiA'ely.
Any ballot deposited in the wrong box shall not be counted. In ease the
Managers find more ballots in the ballot box than names on the poll list,
the Managers shall draw out the excess ballots and destroy them.
At any election when the right of a person to vote is challenged, the
Managers shall place the vote so challeng*ed in an envelope and indorse
thereon the name of the voter and that of the challenger, and the person so
challenged shall be allowed to vote, and the challenged votes shall be kept
separate and apart and not counted, but turned over to the County Com-
mittee, who shall at its first meeting thereafter hear all objections to such
votes, and where no person appears to sustain an objection made at the polls
the ballot shall be removed from the envelope and mingled with the regular
ballot and counted, but where the challengers appear, or produce witnesses
in support of the challenge, the Committee shall proceed to hear and determine
the question, and in all instances the voter shall have the right of appealing
to the State Committee.
Civ. C. '22, § 295 ; 1915, XXIX. 170 ; 1927, XXXV. 196 ; 1929. XXXVI, 229.
§ 319. Tabiilation of Returns — Result of Primary — State Committee Pro-
tests and Contests — Appeals — Majority Vote. — The County Committees shall
assemble at their respective court houses on the morning of the second day
after the election on or before twelve o'clock noon to tabulate the returns
and declare the results of the primary, so far as the same relates to mem-
bers of the General Assembly and county officers, and shall forward imme-
diately to the Chairman of the State Committee at Columbia, S. C, the result
of the election in their respective counties for United States Senator, State
officers. Congressmen and Solicitors. The State Committee shall proceed to
canvass the vote and declare the result.
The protests and contests for county officers and members of the General
Assembly shall be filed within two days after the day of the declaration by
the County Committee of the result of the election with the Chairman of
the County Committee, and said County Committee shall hear and determine
the same at its first meeting thereafter, which shall be held within five days
after said protest or contest is filed. The State Committee shall meet on
the Tuesday after each primary or at such other time as may be designated
by the Chairman, to hear and decide protests and contests as to United States
829 Civil Code § 320
Senators, State officers, Congressmen and Solicitors : Provided^ That no mem-
ber of either the County Committee or State Committee shall act in any
contest wherein his candidacy is acted on. The protests and contests for
all officers, except county officers and members of the General Assembly,
shall be filed within five days after the election with the Chairman of the
State Committee.
The State Committee shall also review, on appeal, the decision of the County
Committee as to County officers, and members of the General Assembly and
its action shall be final.
No candidate shall be declared nominated in a first primary election unless
he receives a majority of the votes cast for the office for which he was a
candidate. The question of a majority vote shall be determined by the num-
ber of votes cast for any particular office and not by the whole number of
votes cast in the primary.
Civ. C. '22, § 296 ; 1916, XXIV, 176 ; 1930, XXXVI, 1231.
§ 320. Second Primary. — A second primary, when necessary, shall be held
two weeks after the first and shall be subject to the rules governing the first
primary. At said second primary the two highest candidates alone shall
run for any one office, but if there are two or more vacancies for any particular
office, then the number of candidates shall be double the number of vacancies
to be filled. In all second primaries the candidate receiving the largest
number of votes cast for a given office shall be declared the nominee for such
office whether or not such person shall have received a majority of the votes
cast for that office and where there are several candidates for several different
offices — such as candidate for the House of Kepresentatives— then the several
candidates receiving the largest number of votes for the several positions shall
be considered as nominated for said offices whether they shall have received
a majority of the votes cast therefor or not: Provided^ however, That in the
event of a tie between two candidates in the second primary the County
Chairman, if it is an election for a County office wherein the tie occurs, and
if it is the office for United States Senator, or for any State office. Congress-
man or Solicitor, the State Chairman shall order a third primary.
Other primaries, if necessary, shall be ordered by the County Chairman,
if it is a county office, and the State Chairman, if it is for United States
Senator, State officers. Congressmen or Solicitors.
Civ. C. '22, § 297 ; Civ. C. '22, § 296 ; 1916, XXIV, 176 ; 1930, XXXVI, 1231.
§ 321. Certain Municipal Registration. — For all municipal primary elec-
tions, in cities of more than twenty-five thousand inhabitants and less than
fifty thousand inhabitants according to the last United States census, the
same provisions as now obtain as to the registration of voters shall prevail,
the provisions of the Act of 1910, "An Act to amend the Code of Laws of
South Carolina, Volume I, Chapter XLIX, relating to municipal corporations,
by adding thereto an Article to be known as Article VII," etc., and amend-
ments thereto, remaining in full force and effect, except as may be specifically
amended or repealed by this Article.
Civ. C. '22, § 298 ; 1915, XXIX, 174.
§ 322. Article Accumulative — ^Additional Party Vote. — This Article is not
intended, and shall not be construed, to prevent any political party, organ-
§ 323
Civil Code
830
ization or association from prescribing and requiring any additional require-
ments and safeguards for the conduct of its primary election, and shall not
be deemed or construed to repeal or effect the provisions of the law of this
State, providing additional requirements and safeguards for primary elec-
tions in cities of more than forty thousand inhabitants : Provided, hoivever,
That no political party, organization or association shall enact rules or regu-
lations based upon an educational or property qualification as a requisite
for voting in a primary. That the provisions of this Article shall not be
construed to repeal an Act entitled "An Act to regulate the holding of all
primary elections and the organization of clubs in cities containing forty
thousand inhabitants, or more," and also known as Senate Bill No. 37, passed
at regular session of 1915.
Civ. C. '22, § 299 ; 1915, XXIX, 174.
§ 323. Penalties for Violations — Oaths. — Any person violating the provi-
sions of this Article other than swearing falsely shall be guilty of a mis-
demeanor, and fined not over five hundred ($500) dollars, or imprisoned not
over six (6) months, or both, at the discretion of the court. Any person
swearing falsely in any of the matters pertaining to primary elections shall be
guilty of perjury and punished as now provided by law for perjury. The
officers and Managers of all clubs, and members of the State and County
Executive Committees of political parties, organizations or associations, are
hereby authorized to administer oaths in all matters relating to such primary
elections, and to swear falsely before any of them touching such matters
shall be perjury. The said Managers shall be sworn to conduct the election
fairly and legally, and each voter shall be sworn as to his right to vote and
that he has not voted before at said election.
Civ. C. '22, § 300 ; 1915, XXIX, 174.
ARTICLE 2
Ballots and Boothis at Primary Elections
324. Booth for Each 100 Voters.
325. Polling Places.
326. Tickets.
327. Preparation of Ballots.
328. Assisting Voters.
329. Admission to Polling Places.
330. Interference with Election.
331. Managers to Account for Ballots.
332. Effect on Prior Laws.
333. Persons in Federal Service.
§ 324. Booths at Primary Elections — Not to Apply Outside Incorporated
Cities and Towns. — In every primary election in this State there shall be pro-
vided at each polling precinct one booth for each one hundred enrolled
voters or majority fraction thereof. The booths shall be made of wood, sheet
metal, or any other suitable substance; shall not be less than thirty-two
inches wide and thirty-two inches deep and six feet six inches high, shall
be provided with a curtain hanging from the top in front to within three
feet of the fioor, and shall have a suitable shelf on which the voter can prepare
his ticket: Provided, The provisions of this Article shall not applj' to any
precinct where there are less than fifty (50) voters enrolled on the club roll
at such precinct.
Civ. C. '22, § 301 ; 1918, XXX, 811 ; 1919, XXXI, 77.
§ 325. Polling Places. — The polling places shall be provided with a table
for the Managers. The polls shall be provided with a guard rail, so that
831 Civil Code § 326
no one except as hereinafter provided shall approach nearer than five feet
to the booths in v^hich the voters are preparing their ballots.
Civ. C. '22, § 302 ; 1918, XXX, 811.
§ 326. Tickets. — The tickets shall be printed in the usual manner, but
shall have a coupon at the top perforated so as to be easily detached. On
the coupon shall be printed "Official Ballot." "Club , Ward ,
No " The numbers shall run seriatim for each club. There shall be
50 per cent, more ballots than there are voters enrolled at each polling place.
Civ. C. '22, § 303 ; 1918, XXX, 811 ; 1923, XXXIII, 67.
§ 327. Preparation of Ballots. — The Managers shall be responsible for all
ballots furnished. When a voter presents himself he shall be given a ballot.
The Manager in charge of the poll list shall enter the number of the ballot
next the name of the voter. The voter shall forthwith retire alone to one
of the booths, and without undue delay prepare his ballot by scratching out
the names of the candidates for whom he does not care to vote. No voter
shall remain in the booth longer than five minutes. After preparing his
ballot, the voter shall present himself to the Manager, His ballot must be
folded in such a way that the number can be seen and the coupon can be
readily detached by the Manager without in any way revealing the printed
portion of the ballot. If the voter is not challenged, and takes the prescribed
oath, the Manager shall tear off the coupon, put it on file, stamp the ballot,
and the voter shall deposit his ticket in the box, and shall immediately leave
the polling place. If a voter shall mar or deface his ballot, he may obtain
one additional ballot upon returning to the Manager in charge of the ballots
the ballot so marred or defaced, with the coupon attached. The Manager
in charge of the poll list shall change the number of the ballot on his poll
list, and place the defaced ballot on a file. No voter shall be given a second
ballot until he has returned the first one with coupon attached.
Civ. C. '22, § 304 ; 1918, XXX, 811.
§ 328. When and How Voter May Be Assisted. — No person shall be allowed
within the guard rail except as hereinafter provided. If a voter cannot read
or write, or is physically disabled, and by reason thereof did not sign the
enrollment book, he may appeal to the Managers for assistance, and the
Chairman of the Managers shall appoint one of the Managers, and a bystander
to be designated by the voter, to assist him in preparing his ballot : Provided,
After the voter's ballot has been prepared, the bystander so appointed shall
immediately go behind the guard rail: Provided, further, That in cities con-
taining fifty-five thousand inhabitants or more, the Chairman of the Managers
shall appoint two of the watchers representing different factions to assist him
in preparing the ballot. After the voter's ballot has been prepared, the
watchers so appointed shall immediately go behind the guard rail: Provided,
further, That if there be no such watchers available, the Chairman may appoint
two bystanders who are qualified to vote in such primary to assist the voter
in the preparation of his ballot.
Civ. C. '22, § 305 ; 1918, XXX, 811 ; 1920, XXXI, 80S.
§ 329. Admission to Polling Place.— From the time of the opening of the
poll until the announcement of the result and the signing of the official
returns, no person shall be admitted to the polling place except the Managers,
§ 330 Civil Code 832
duly authorized watchers and challengers, the Chairman of the Executive
Committee or member of the Executive Committee appointed in his stead
to supervise this polling place, persons duly admitted for the purpose of
voting, police officers admitted by the Managers to preserve order or enforce
the law: Provided, however^ That candidates for public office voted for at such
polling place may be present at the canvass of the votes : Provided, Canvass
of the votes shall be open to the public.
Civ. C. '22, § 306 ; 1918, XXX, 811.
§ 330. Interference With Election. — If the watchers or officers of the law
who are admitted to the polling place by the Managers shall interfere with
the Managers or obstruct the voting, it shall be the duty of the Managers
to suspend the election until order is restored, or as may be provided by
the rules of the party. No person shall be alloAved to approach polling places
within twenty-five (25) feet while polls are opened, other than the persons
herein provided for.
Civ. C. '22, § 307 ; 1918, XXX, 811.
§ 331. Manag-ers to Account for Ballots. — Upon the close of the election,
Managers shall account to the Executive Committee for all ballots delivered
to them, and make the following returns: (a) The number of official ballots
furnished to each polling precinct, (b) The number of official ballots spoiled
and returned by voters, (c) The number of official ballots returned to the
Executive Committeee. (d) The number of official ballots actually voted.
Civ. C. '22, § 308 ; 1918, XXX, 811.
§ 332. Inconsistent Acts Repealed. — All Laws and parts of Laws in conflict
with the provisions of this Law are hereby repealed, except an Act to regulate
the holding of all primary elections and the organization of clubs in cities
containing forty thousand inhabitants or more, approved 16th day of February,
1915, which said Act shall remain in full force and effect.
Civ. C. '22, § 309 ; 1918, XXX, 811.
§ 333. State Executive Committee to Make Regidations for Voting by Per-
sons in U. S. Service. — The State Executive Committee provided for under the
laws regulating primary elections in this State be, and they are hereby, au-
thorized and empowered to make such regulations as may be necessary to
provide for the enrollment and voting of citizens of this State holding posi-
tions under the Government of the United States, or any branch thereof and
residing temporarily out of the State, but within the United States.
Civ. C. '22, § 310; 1918, XXX, 811.
ARTICLE 3
Primary Elections in Cities Containing Forty Thousand Inhabitants or More
334. Clubs aud Club Districts. 342. Booths.
334-A Eurollment in Ricliland County. 343. Polling Places.
335. Duties of Applicants for Enrollment. 344. Tickets.
336. Enrollment Books. 34.1 Managers Responsible for Ballots.
337. Oath of Applicant. 34(3. Assisting Illiterate or Disabled Voter.
338. Wrongful Enrollment Constitutes Per- 347. Admission to Polling Places,
jury. 348. Interference with Voting.
330. Closing of Books and Purging of Rolls. 349. Duties of Managers.
340. Certification of Rolls. 350. Party Rules.
341. Delivery of Enrollment Books to Man- 3.jl. Penalties,
agers.
833 Civil Code § 334
§ 334. Clubs and Club Districts — Cities of 65,000 Inhabitants. — In counties
containing a city of forty thousand inhabitants or more the following provi-
sions shall obtain for all primaries : State, County and Municipal Books of
enrollment for voting in all primary elections shall be opened by the Secretary
of each club at such place or places as may be designated by the Municipal
or County Executive Committee on the Second Tuesday in June in each year,
wherein a State or County election is to be held on the twelfth Tuesday,
prior to the Monday preceding the date of the primary in each year where-
in a municipal election is to be held. Notice thereof shall be given by
the County or Municipal chairman showing the names of the clubs, the boun-
daries of the club districts, when the clubs are in cities or towns or adjacent
thereto the names of the secretaries such other information as the respective
County or Municipal Chairman may desire to give, and when the books are
to be opened. Thereafter no new clubs shall be organized in that election
year : Provided, That in Counties containing a city or cities of sixty -five
thousand population or more, the following provisions shall obtain for all
municipal primary elections beginning in the year 1927, and applying to each
and every municipal election thereafter: Organization of ward club and
elections of club officers, city executive committeemen and delegates to the
city convention to be held on the first Tuesday in May, shall take place
simultaneously in all clubs at 8 o'clock in the evening of the last Wednesday
in April of each such municipal election year. Municipal books of enroll-
ment for voting in all municipal primary elections shall be open in each
and every ward by the secretary of each respective club on the first Tuesday
in September, and shall remain open for not less than eight hours of each
day, Sundays and holidays excepted, until 12 o'clock noon of the last day of
enrollment which shall be the fifth Tuesday prior to the Monday preceding
the date of the primary election, which shall be held on the third Tuesday
in November of each municipal election year.
Civ. C. '22, § 311 ; 1915, XXIX, 81 ; 1916, XXIX, 921 ; 1927, XXXV, 269.
§ 334-A. Primary Elections in Richland County. — In primary elections
hereafter held in Richland County, except in cities of over ten thousand
inhabitants, other than municipal elections, the voter must enroll in
the township in which he or she resides, in the club nearest his or her
place of residence calculated hy the nearest practicable route, and can only
vote at the voting place of such club and the territory included by this test
shall be considered the Club District of such club : Provided, That Magistrates
for Columbia, Waverly and Olympia shall be voted for in precincts designated
by the County Executive Committee. Provided, further, That in primary elec-
tions hereinafter held in Richland County, at the Olj^mpia, Eau Claire, Colonial
Heights, Palmetto, Edgewood, Taylor's Store and Arden voting precincts in
Columbia Townsliip, the polls shall open at 8 o'clock a. m. and close at 6 o'clock
p. m.
1927, XXXV, 198; XXV, 1202; 1930, XXXVI, 1277.
§ 335. Duties of Applicant for Enrollment. — Each applicant for enrollment
shall, in person, write upon the club roll his full name and, immediately
thereafter, his age, height, occupation and postoffice address, and, if in a
city or town, shall write the name of the street and the number of the house
in which he resides, if such designation exists in said city or town. In the
event of the inability of the applicant to write, he may make his mark upon
§ 336 Civil Code 884
the roll, which shall be witnessed by the Secretary or other person then
having the custody thereof, who shall fill in the other requirements.
Civ. C. '22, § 312 ; 1915, XXIX, 81.
§ 336. Enrollment Books. — The Municipal and County Committees shall
furnish to the Secretaries suitable books for such enrollment. The enroll-
ment books shall be kept in the custody of the Secretaries of the respective
clubs, at such places as shall be designated by the Municipal or County
Executive Committee. The enrollment books shall be opened to inspection
by any member of the party.
Civ. C. '22, § 313 ; 1915, XXIX, 81.
§ 337. Oath of Applicant for Enrollment. — Each voter applying for en-
rollment on any club roll shall take an oath that he is duly qualified to
vote in said election, and that he has not enrolled as a member of any club.
Civ. C. '22, § 314 ; 1915, XXIX, 81.
§ 338. Wrongful Enrollment — Perjury — Prima Facie Evidence. — Every
person enrolling himself who is not entitled to be enrolled, or who shall
violate any of the provisions hereof, shall be deemed guilty of perjury, and
the production of the books of enrollment, showing the enrollment of any
such person, shall be prima facie evidence that the person so enrolled has acted
in violation of the provisions of law.
Civ. C. '22, § 315 ; 1915, XXIX, 81.
§ 339. Closing of Enrollment Books — Duties of Secretary — Comity Auditor
— Subject to Inspection — Publication — Committee Meeting — Complaints —
Purging Rolls — ^Notice. — On the fifth Tuesday prior to the Monday preceding
each primary election, at 12 o 'clock noon, which shall be the last day of enroll-
ment, the enrollment books shall close, and within three days thereafter each
Secretary shall transmit the original enrollment books to the Municipal or
County Chairman, who shall immediately deposit the same in the office of
the County Auditor, where said books shall be open to public inspection
subject to the rules of the party, and said Municipal or County Chairman
shall forthwith cause to be made, and shall publish in a daily newspaper
published in the county wherein such primary election is to be held, a copy
of the names, with their respective addresses, appearing on said enrollment
books. At least ten days before the primary election, the Municipal or
County Committee shall meet, after three days' published notice in a news-
paper of general circulation in the county, of the time and place of meeting,
and examine the rolls. Any person may complain of errors therein, and
the Municipal or County Committee, after hearing complaints, shall, in a
fair and impartial manner, correct and purge the rolls, striking off the names
of all persons not properly enrolled: Provided^ No name shall be stricken
from any club roll without three days' notice, by registered letter, to the
address appearing on the books of enrollment to the person whose name
is proposed to be stricken off from the roll, to show cause why said name
should not be stricken off.
Civ. C. '22, § 316 ; 1915, XXIX, 81.
§ 340. Certification of Rolls — Names Stricken to Be Published. — When said
rolls have been revised and corrected by the said Municipal or County Com-
mittee, they shall be certified to, and shall thereupon become the official club
rolls. Upon the completion of said revision, the Municipal or County Chair-
835 Civil Code § 341
man shall immediately cause to be made and published in a daily newspaper
published in the county wherein such primary election is to be held, a list,
duly certified by him, of all names stricken, with their addresses as appearing
on the rolls, off said enrollment books.
Civ. C. '22, § 317 ; 1915, XXIX, 81.
§ 341. Book Delivered to Managers — When to Be Returned. — The original
enrollment books shall be delivered to the Managers of the primary elections
by the Municipal or County Executive Committee the day before the opening
of the polls located in cities, and not more than three days before the opening
of the polls located in the country districts. The Managers of the primary
election shall return said enrollment books to the Chairman of the Municipal
or County Executive Committee immediately after the counting of the vote,
along with the boxes.
Civ. C. '22, § 318 ; 1915, XXIX, 81.
§ 342. Booths. — There shall be provided at each polling precinct one booth
for each one hundred (100) enrolled voters. The booths shall be made of
wood, sheet metal or any other suitable substance, shall be not less than
thirty-two (32) inches wide and thirty-two (32) inches deep, and six (6) feet
six (6) inches high; shall be provided with a curtain, hanging from the
top in front to within three (3) feet of the floor, and shall have a suitable
shelf on which the voter can prepare his ticket.
Civ. C. '22, § 319 ; 1915, XXIX, 81.
§ 343. Polling" Places. — The polling places shall be provided with a table
for the Managers. The polls shall be divided with a guard rail, so that no
one except as hereinafter provided shall approach nearer than five feet to
the booths in which the voters are preparing their ballots.
Civ. C. '22, § 320 ; 1915, XXIX, 81.
§ 344. Tickets. — The tickets shall have a coupon at the top, perforated,
so as to be easily detached. On the coupon shall be printed, "Official Ballot."
' ' CJub , Ward , No " The numbers shall run seriatim
for each club. There shall be fifty per cent, more ballots than there are
voters enrolled at each polling place.
Civ. C. '22, § 321 ; 1915, XXIX, 81 ; 1923, XXXVII, 67.
§ 345. Managers Responsible for Ballots — When Voter Receives Ballot —
Regulations for Casting. — The Managers shall be responsible for all ballots
furnished. "When a voter presents himself he shall be given a ballot, provided
he is a native citizen of the United States, or if he is a naturalized citizen
he must show his naturalization papers before the Managers shall give him
a ballot. The Manager in charge of the poll list shall enter the number of
the ballot next the name of the voter. The voter shall forthwith retire alone
to one of the booths and, without undue delay, prepare his ballot by scratching
out the names of the candidates for whom he does not care to vote. No
voter shall remain in the booth longer than five minutes. After preparing
his ballot the voter shall present himself to the Managers. His ballot must
be folded in such a way that the number can be seen and the coupon can
be readily detached by the Manager without in any way revealing the printed
portion of the ballot. If the voter is not challenged, and takes the prescribed
oath, the Manager shall tear off the coupon, put it on a file, stamp the ballot,
and the voter shall deposit his ticket in the box, and shall immediately leave
§ 346 Civil Code 836
the polling place. If a voter shall mar or deface his ballot he may obtain
one additional ballot, upon returning to the Manager in charge of the ballots
the ballot so marred or defaced, with the coupon attached. The Manager
in charge of the poll list shall change the number of the ballot on his poll
list and place the defaced ballot on file. No voter shall be given a second
ballot until he has returned the first one, with coupon attached.
Civ. C. '22, § 322 ; 1915, XXIX, 81.
§ 346. Assistance to Illiterate or Physically Disabled Voter. — No person
shall be allowed within the guard rail except as hereinafter provided. If
a voter cannot read or write, or is physically disabled, and by reason thereof
,did not sign the enrollment book, he may appeal to the Managers for assis-
tance, and the Chairman of the Managers may appoint two of the watchers
representing different factions to assist him in preparing his ballot: Provided^
After the voter's ballot has been prepared the watchers so appointed shall
immediately go behind guard rail.
Civ. C. '22, § 323 ; 1915, XXIX, 81.
§ 347. Certain Persons Admitted to Polling Places. — From the time of the
opening of the poll until the announcement of the result, the signing of
the official returns, no person shall be admitted to the polling place except
the Managers, duly authorized watchers and challengers, the Chairman of
the Executive Committee or member of the Executive Committee appointed in
his stead to supervise this polling place, persons duly admitted for the pur-
pose of voting, police officers admitted by the Managers to preserve order or
enforce the law: Provided, however^ That candidates for public office voted
for at such polling place may be present at the canvass of the votes.
Civ. C. '22, § 324 ; 1915, XXIX, 81.
§ 348. Watchers or Officers Not to Obstruct Managers or Voters — ^PoUs
Not to Be Approached. — If the watchers or officers of the law who are ad-
mitted to the polling place by the Managers shall interfere with the Managers
or obstruct the voting, it shall be the duty of the Managers to suspend the
election until order is restored, or as may be provided by the rules of the
party. No person shall be allowed to approach polliag places within one
hundred (100) feet while the polls are open.
Civ. C. '22, § 325 ; 1915, XXIX, 81.
§ 349. Duties of Managers. — Upon the close of the election, Managers shall
account to the Executive Committee for all ballots delivered to them, and
make the following returns: (a) The number of official ballots furnished
to each polling precinct, (b) The number of official ballots spoiled and
returned by voters, (c) The number of official ballots returned to the Execu-
tive Committee, (d) The number of official ballots actually voted.
Civ. C. '22, § 326 ; 1915, XXIX, 81.
§ 350. Party Rules. — Except as herein provided, the primary election shall
be conducted in accordance with the party rules.
Civ. C. '22, § 327 ; 1915, XXIX, 81.
§ 351. Misdemeanor — Perjury — Penalty — Oaths Administered. — Any per-
son violating the provisions of this Article other than swearing falsely, shall
be guilty of a misdemeanor and fined not over five hundred ($500.00) dollars,
or imprisoned not over six (6) months, or both, at the discretion of the court.
837 Civil Code § 352
Any person swearing falsely in any of the matters pertaining to primary
elections shall be guilty of perjury, and punished as now provided by law
for perjury. The officers and Managers of all clubs, and members of the
State and County Executive Committees of political parties, organizations or
associations, are hereby authorized to administer oaths in all matters relating
to such primary elections, and to swear falsely before any of them, touching
such matters, shall be perjury. The said Managers shall be sworn to conduct
the election fairly and legally, and each voter shall be sworn as to his right
to vote and that he has not voted before at said election.
Civ. C. '22, § 328 ; 1915, XXIX, 81.
ARTICLE 4
Greneral Provisions Groveming Primary Elections
352. Board of Appeals in Municipal Pri- 357-67. Voting by Absentees.
maries. 368. Colors and Labels of Ballots and
353-4. Board of State Canvassers for Ballot Boxes.
JMunicipal Primaries. 369. No Resignation from other Office Re-
355. Watchers at Polling Places. quired.
356. Registration of Voters.
§ 352. Board for Appeals in Municipal Primaries — Protests — Papers. — ^In
every political primary election held by any political party, organization or
association in any of the cities or towns of this State for the purpose of
choosing candidates for offices therein or the election of delegates to con-
ventions thereof, the decision of any protest or contest that may arise shall
be subject to appeal to the Board of State Canvassers of Municipal Primaries
of this State herein provided for, and upon such appeal it shall be the
duty of the committee or canvassing officers from whose decision such appeal
may be made to transmit to said Board of State Canvassers, any protest and
all papers relating to the election with a copy of any evidence taken before
them within ten days from their first meeting to canvass the returns of
Managers of such election.
Civ. C. '22, § 329 ; 1920, XXXI, 931.
§ 353. Board of State Canvassers for Municipal Primaries — Oath — Powers.
— The State Executive Committee of every political party in this State which
may have such a committee shall immediately after its appointment elect
from its body a committee of seven, one from each Congressional District,
which shall constitute the Board of State Canvassers for Municipal Primaries,
each of whom, before hearing any appeal, shall take and subscribe an oath
that he will fairly and impartially and honestly decide such appeal, and shall
have power upon security being given to their Chairman for the payment
of the expenses of such appeal by the person or persons making the same, to
decide as judicial officers all cases under protest or contest that may come
before, them on appeal from any decision of said committees and canvassing
officers from whose decisions appeal is made upon the papers transmitted
to them by said committees or canvassing officers, and the person or persons
declared by said State Board of Canvassers for Municipal Primaries to be
nominated at such election shall be the nominee or nominees of such political
party in the respective elections for which such nominations were made.
Civ. C. '22, § 330 ; 1920, XXXI, 931.
§ 354 Civil Code 838
§ 354. Vacancies. — Any vacancies in said Board of State Canvassers of
Municipal Primaries, of whom five shall be a quorum, shall be filled by the
State Executive Committee, or in case they should not be in session, by the
Chairman of the State Executive Committee, and the members of said Board
shall serve until the appointment of the next State Executive Committee.
Civ. C. '22, § 331 ; 1920, XXXI, 931.
§ 355. Appointment of Watchers — Re^stration — Filing Lists and Furnish-
ing Copies — Publication of Lists. — Candidates in all counties in which there is
a city containing twenty thousand inhabitants or more shall have the right
to appoint a watcher at each polling place to look after the interest of such
candidates. And in all cities of twenty thousand inhabitants or more there
shall be a party registration of voters under regulations to be prescribed by
the rules of the respective party.
Civ. C. '22, § 332 ; Civ. C. '12, § 285 ; Civ. C. '02, § 258 ; 1896, XXII, 56 ; amd. by 1900,
XXIII, 375 ; 1903, XXIV, 9 ; 1908, XXV, 1154 ; 1915, XXIX, 81 ; 1916, XXIX, 921.
§ 356. Restrictions of Voters in Primary Elections. — Hereafter only citi-
zens of this State, or other cities of the United States, who shall have been
residents of this State for at least one year, with the hona fide intention of
becoming citizens of this State, shall be entitled or allowed to vote in any
primary election, State, county or municipal, in this State ; and that upon a
person offering to vote, and his vote being challenged for noncitizensliip,
the challenge being accompanied by an affidavit of some registered voter,
made of his own knowledge, or on information and belief, to the effect that
such person is not a citizen, as defined above, he shall not be allowed to vote,
unless he file with the Managers at the polls his affidavit that he is a citizen,
specifying whether born or naturalized, and if naturalized, exhibit to the
Managers his certificate of naturalization.
Civ. C. '22, § 333 ; 1912, XXVII, 751.
§ 357. Voting by Absentees at Primary Elections — Causes of Absence. —
Any person being a qualified voter of this State when absent on account of
sickness from his or her voting precinct or who on account of sickness cannot
go in person to his or her voting precinct during any Primary Election may
vote as hereinafter provided for.
1924, XXXIII, 922 ; 1927, XXXV, 377.
§ 358. Application for Ballot. — He shall make application in writing for a
ballot to the Committee on Enrollment or Club Secretary, of his precinct, not
less than five (5) days nor more than sixty (60) days prior to the primaiy
which he desires to vote, if he be within the confines of the United States.
The application may be handed to the Enrollment Committee or Club Secre-
tary and the applicant shall deposit the necessary postage, or the correct
amount in legal tender, necessary for registering the ballot, and full directions
for mailing the same. But the failure to deposit necessary postage shall
not render void a vote otherwise legally cast.
1924, XXXIII, 922.
§ 359. Forwarding of Ballot, Etc. — The Committee on Enrollment or Club
Secretary, shall, upon receipt of the application for ballot, if the applicant
is duly registered in that precinct, enroll the name and address of the applicant
on a list to be kept by them for that purpose and deliver to applicant in person,
839 Civil Code § 360
or forward to the applicant, by registered mail the following : (a) An envelope
containing the folded ballot, sealed and marked "Ballot within. Do not
open except in presence of postmaster" (or other person mentioned in Sec-
tion (362) ; (b) An envelope for resealing the marked ballot, on which is
printed the ''voucher," form of which is hereinafter provided; (c) A proper-
ly addressed envelope for the return of said ballot ; (d) A printed slip giving
full instructions regarding the manner of marking of the ballot, in order
that the same may be counted, and how prepared and returned; (e) A
"coupon," the form of which is hereinafter given.
1924, XXXIII, 922.
§ 360. Form of "Voucher."— The "voucher" called for in Section 359,
and printed on the envelope in which the ballot is to be sealed up after
the same has been marked shall be in the following form: Voucher, This is
to certify that the enclosed ballot was received by me as per my application
to the Committee on Enrollment or Club Secretary of precinct
County (or City), South Carolina. The envelope marked "ballot
within," was opened by me in the presence of postmaster (or
other person mentioned in Section 362), of marked while in
his presence and office without assistance or knowledge on the part of anyone
as to the manner in which same was prepared, and then and there sealed
as provided by law. I further certify that I have not voted elsewhere in
this election, and agree to support the nominee of the party.
Signed
Attest Postmaster (or person designated in
Section (362).
1924, XXXIII, 922.
§ 361. Form of "Coupon." — The "coupon" shall be in the following form:
Coupon. Name (given by voter) color ,
height age (given by voter) color of hair
color of eyes weight (estimated) birthplace (given
by voter) , State and precinct where voter claimed to
have last voted
To the best of my knowledge, the above information is correct and the
applicant has complied with the requirements of the law as above provided.
I have no knowledge whatever of the marking, erasure or intent of the ballot
enclosed.
Signed Postmaster
(or other person mentioned in Section 362).
1924, XXXIII, 922.
§ 362. Marking and Mailing of Ballot. — Upon receipt of the registered
letter, forwarded by the Committee on Enrollment or Club Secretary, the
voter shall not open the sealed envelope, marked "ballot within," except
in the presence of the postmaster, or his assistant, postal clerk, or rural
letter carrier, or any one authorized to administer oatlis, and shall then and
there mark and refold the ballot without assistance and without making
known the manner of marking same. He shall then and there place the
ballot in the envelope provided for the same, seal the same, and fill in and
sign the voucher printed on the back of the envelope, in the presence of
the postmaster, or other person hereinabove provided, who shall witness the
§ 363 Civil Code 840
same in writing. The envelope, together with the coupon, which must be
filled out and signed by the postmaster, or other person as herein provided,
shall be enclosed within the envelope, directed to the Committee on Enroll-
ment or Club Secretary, which shall then and there be sealed, registered, and
mailed to the Committee on Enrollment or Club Secretary.
1924, XXXIII, 922.
§ 363. Receipt and Custody of Ballot. — Upon the receipt of the ballot from
the voter, the Enrollment Committee or Club Secretary, shall, on the list kept
by them, write in ink ''received ballot on date," and shall file
the coupon enclosed with the sealed ballot with the letter of application and
deposit the envelope containing the ballot unopened, in a sealed box to be
provided for the purpose and there it shall remain until the day of election.
1924, XXXIII, 922.
§ 364. Delivery to Managers. — On the day of election the Enrollment Com-
mittee or Club Secretary, shall deliver the box containing the sealed ballot,
together with application and other accompanying coupon enclosed in the
envelope, to the Managers of Election at his precinct, taking their receipt
therefor.
1924, XXXIII, 922.
§ 365. Counting of Ballot. — At the close of the balloting the box shall be
opened by the managers of election and the ballot therein be counted along
with the other ballots, the same being kept on a separate list, and the name
of the voter entered by the Clerk on the poll list. Any ballot mailed in to
a person's precinct may be received and counted up to the time when the
Executive Committee meets to declare the result, said Executive Committee
receiving such ballot and counting it with the others.
1924, XXXIII, 922; 1927, XXXV, 377.
§ 366. Provisions to Be Liberally Construed — Decision of Club Secretary
Final. — The provisions of Sections 357 to 367 inclusive, shall be liberally con-
strued in favor of the absent voter, and the decisions of the Enrollment Com-
mittee or Club Secretary as to the necessity of any particular voter being
allowed to vote by mail shall be final.
1924, XXXIII, 922.
§ 367. Making False Statement — Penalty. — Any person violating any of
the provisions of Sections 357 to 367 inclusive or making any false statement
in voucher herein required to be made shall be deemed guilty of a mis-
demeanor and upon conviction in any court of competent jurisdiction, shall
be fined not more than three hundred ($300.00) dollars or imprisoned not
more than ninety (90) days on the chain gang.
1924, XXXIII, 922.
§ 368. Colors and Labels of Ballots and Boxes at Primary Elections. — In
all primary elections hereafter held within this State by any political party,
the ballots used for State officers shall be printed on yellow paper and the
boxes used by the managers of election in which the said ballot is to be
deposited shall be painted the same color; and all ballots for County officers
shall be printed on plain white paper and the boxes for said ballots shall be
painted white.
841 Civil Code § 369
All ballots used in the primary election for State officers shall have plainly-
marked thereon, both on the coupon and on the ballot proper, the words
"State Ballot," and all ballots used for the election of County officers,
Solicitors, and Congressmen shall have marked thereon in plain type, both
on the coupon and on the ballot proper, the words "County Ballot."
1923, XXXIII, 67.
§ 369. No Candidate required to Resign Other Office. — No candidate for any
office in which there is a primary shall be required to resign from any
other office held by him as a condition to entering the primary or becoming
a candidate for such elective office in the General Election; any custom,
ordinance, rule or law to the contrary notwithstanding.
1930, XXXVI, 1226.
TITLE 3
Taxes and Taxation
Chapter 14. The State Tax Commission, § 370.
Chapter 15. State Revenue Laws, § 386.
Chapter 16. The Assessment of Taxes, § 506.
Chapter 17. The Collection of Taxes, § 720.
CHAPTER 14
The State Tax Commission
370. Creation of Commission. 377. Powers and Duties of Commission.
371. Personnel. 378. Abatement or Refund of Taxes.
372-4. Chairman and Other Members. 379. Compromise Cases of Confiscation.
375. Secretary and Stenographer. 380. Witnesses.
376. Office Equipment and Traveling Ex- 381. Collection of Statistics and Other Data.
penses. 382. Equalization of Assessments.
383-5. Tax Board of Review.
§ 370. Tax Commission Created. — In order to effectively carry into execu-
tion the equitable assessment of property for taxation, there is hereby created
a Commission composed of three members to be known as the South Carolina
Tax Commission.
Civ. C. '22, § 358 ; 1915, XXIX, 125.
§ 371. Appointment of Members of Commission — Term — Removal from
Office. — The three members first to compose said Commission shall be appointed
by the Governor, with the advice and consent of the Senate, no two of
whom shall be chosen from any one Congressional District, if practicable,
before the adjournment of the session of the General Assembly for the year
1915. Of such three members, one shall be appointed and designated by the
Governor for a term ending on the first day of February, 1922 ; one for a term
ending on the first day of February, 1920, and one for a term ending on
the first day of February, 1918, or until their successors shall be appointed
and shall qualify. Upon the expiration of the terms, respectively, of the
three Commissioners first appointed and designated as aforesaid, each succeed-
ing Commissioner shall be appointed by the Governor, with the advice and
consent of the Senate, at a regular session of the General Assembly, and
§ 372 Civil Code 842
the term of office of such succeeding Commissioner shall be for six years,
or until his successor shall have been appointed and shall qualify. Should
a vacancy occur when the General Assembly is not in session, it shall be
filled by the Governor's appointment for the unexpired term, subject to con-
firmation by the Senate at the next session of the General Assembly. And
said Commissioners, or any of them, may be rernoved by the Governor for
cause shown, with the advice and consent of the Senate ; and if cause for
such removal shall arise when the Senate is not in session the Governor may
suspend one or more of said Commissioners, and shall fill the vacancies thus
created until the General Assembly shall next convene.
Civ. C. '22, § 359 ; 1915, XXIX, 125.
§ 372. Qualifications and Duties of Members of Commission — Chairman.- —
The persons to be appointed as members of such Commission shall be such
as are known to possess knowledge of the subject of taxation and skill in
matters pertaining thereto. The Chairman of the Commission shall devote
his entire time to the duties of the office, and shall not hold any position
of trust or profit, engage in any occupation or business interfering with,
or inconsistent with, his duty, or serve on or under any committee of a
political party, or contribute, directly, or indirectly, money or other thing
of value in support of any candidate for office, or to any political organization.
Civ. C. '22, § 360 ; 1915, XXIX, 125.
§ 373. Oath of Office Prescribed — Compensation — Governor shall Designate
Chairman. — Each Commissioner within thirty days after notice of his appoint-
ment, and before entering upon the discharge of the duties of his office,
shall take, subscribe and file with the Secretary of State the oath of office
prescribed by the Constitution of the State. The Governor shall designate
which of the three appointed Commissioners shall act as Chairman of the
Commission, and such Chairman shall receive an annual salary of $2,500.00,
payable in the same manner that salaries of other State officers are paid.
The two other Commissioners shall receive a per diem of five dollars and
their actual traveling and hotel expenses while engaged in the work of the
Commission.
Civ. C. '22, § 361 ; 1915, XXIX, 125 ; 1916, XXIX, 959.
§ 374. Appointment of Chairman — To Hold Frequent Sessions — May Trans-
act Business at Places Other Than Capital. — The Commissioners hereafter
appointed, after having duly qualified, shall elect one of their number as
Chairman. A majority of said Commissioners shall constitute a quorum for
transaction of business and the performance of the duties of the Commission.
The said Commission shall hold frequent sessions and as often as the Chairman
or the other two members desire, necessary to the transaction of its business,
which meetings may be called on twenty-four hours' notice. The Commission
may hold sessions, transact business or conduct investigations at any place
other than the Capitol in the performance of its duties.
Civ. C. '22, § 362 ; 1915, XXIX, 125.
§ 375. Appointment of Secretary, Stenographer, Etc. — Duties of Secretary
— Rules. — The Commission may appoint a Secretary and a stenographer, and
may employ such other persons as experts and assistants as may by it be
deemed necessary to perform the duties that may be required of the Com-
843 Civil Code § 376
mission, and fix their compensations. The Secretary shall keep full and
correct minutes of all hearings, transactions and proceedings of said Com-
mission and shall perform such other duties as may be required by the Com-
mission. The Commission shall have power to make all needed rules, not
inconsistent with law, for the orderly and methodical performance of its
duties, and for conducting hearings, appeals and other proceedings before it.
Civ. C. '22, § 363; 1915, XXIX, 125.
§ 376. Office, Furniture, Etc., Provided For — Necessary Traveling Ex-
penses. — The Commission shall keep its office at the Capitol and shall be
provided with suitable rooms, necessary office furniture, supplies, stationery,
books, periodicals and maps, and all necessary expenses shall be audited and
paid as other State expenses are audited and paid. The Commissioners'
Secretary and such experts and assistants as may be employed by the Com-
mission shall be entitled to receive from the State their actual necessary
expenses while traveling on the business of the Commission, such expenditures
to be sworn to by the party who incurred the expenses and approved by
the Chairman of the Commission, or a majority of the members of such
Commission.
Civ. C. '22, § 364 ; 1915, XXIX, 125.
§ 377. — State Board of Equalization and State Board of Assessors Abolished
— Powers and Authorities of Commission. — It shall be the duty of the Com-
mission, and it shall have the power and authority to have and exercise
all the powers hertofore conferred by law upon the State Board of Equalization
and upon the State Board of Assessors, which two last mentioned Boards are
abolished, and said Commission shall have and exercise.
(1) General supervision over the administration of the assessment and
tax laws of the State, over all Boards of Assessors and Equalization and all
other assessing officers in the performance of their duties to the end that all
assessments of property be made relatively just and equal in compliance
with the laws of this State ; to prepare suitable forms for the listing of
property each year, and to arrange and classify the items of all property
in such groups and classes, and from time to time change and separate or
consolidate the same as it may deem advisable for securing more accurate
information concerning, and the more perfect listing and valuation of, all
property of the State.
(2) To confer with, advise and direct Assessors, Boards of Equalization
as to their duties under the laws of the State, and to that end, call meetings
of all Assessors in each county, to be held at the county seat of such county,
or elsewhere, most convenient, or at the Capitol, for the purpose of neces-
sary instruction from the Commission as to the law governing the assess-
ment and taxation of all classes of property, and to formulate and prescribe
rules to govern such Assessors and Boards of Equalization in the discharge
of their duties, which rules shall be obeyed and carried out by such Asses-
sors and Boards of Equalization.
(3) To direct proceedings, actions and prosecutions to be instituted to
enforce the laws relating to penalties, liabilities and punishment of public
officers and agents of corporations for failure or neglect to comply with
the provisions of the laws of this State governing the assessment and taxation
of property and such rules, etc., and to cause complaints to be made against
§ 377(4) Civil Code 844
Assessors or Boards of Equalization or other assessing and taxing officers
to the proper authority for their removal from office for official misconduct
or neglect of duty.
(4) To require the Attorney General or Circuit Solicitor to assist in the
commencement and prosecutions of actions and proceedings for penalties,
forfeitures, removals and punishment for violation of the laws of this State
in respect to the assessment and taxation of property in their respective
districts or counties,
(5) To require town, city, county and other public officers to report
information as to the assessment of property, collection of taxes, receipts
from licenses and other sources, and such other information as may be
needful in the work of the Commission, in such form and upon such blanks
as the Commission may prescribe.
(6) To require individuals, partnerships, companies, associations and cor-
porations to furnish information concerning their capital, bonded or other
debts, current assets and liabilities, value of property, earnings, operating
and other expenses, taxes and other facts which may be needful for the
Commission to ascertain the value and relative tax burden borne by all kinds
of property in the State.
(7) To summon witnesses to appear and give testimony and to produce
records, books, papers and documents relating to any matters which the
Commission shall have authority to investigate or determine.
(8) To cause the deposition of witnesses residing within or without the
State or absent therefrom to be taken upon notice to the interested party,
if any, in like manner that depositions of witnesses are taken in civil actions
pending in the Circuit Court in any matter which the Commission shall
have authority to investigate or determine.
(9) One or more members of the Commission may visit any of the coun-
ties in the State to investigate the work of all Assessors and all taxing
officers in the assessment, equalization and taxation of all property subject
to taxation.
(10) To carefully examine into all cases where evasion or violation of the
laws of the State relating to the assessment and taxation of property is
complained of, or discovered, and into all cases where property subject to
taxation has not been assessed, or has been fraudulently, or for any reason
improperly or unequally assessed, or the laws in any manner evaded or
violated, and to cause to be instituted such proceedings as will remedy
improper or negligent administration of the taxing of the property of the
State.
(11) To formulate and recommend such legislation as may be deemed
expedient to prevent evasions of assessments and taxing laws, and to secure
just taxation and improvements in the system of taxation in this State.
(12) To consult and confer with the Governor of the State upon the sub-
ject of taxation, the administration of the laws in relation thereto, and the
progress of the work of the Commission, and to furnish the Governor from
time to time such reports, assistance and information as he may require ;
to transmit to the GoA^ernor, and to each member elected at the last preced-
ing election to the Legislature, thirty days before the meeting of the Legis-
845 Civil Code § 377(13)
lature, the report of the Commission showing all taxable property in the
State, and the value of the same in tabulated forms, with such other infor-
mation as may be advisable, with recommendations for improvement in the
system of taxation in the State, together with such measures as may be
formulated for the consideration of the Legislature.
(13) To require County Auditors to place upon the assessment rolls omitted
property which may be discovered to have for any reason, in whole or in
part, escaped assessment and taxation in the current or previous years.
(14) To order reassessment of real and personal property, or any class
or classes of either, in any assessment district, when, in the judgment of
said Commission, such reassessment is advisable or necessary to the end
that any and all classes of property in such assessment district shall be
assessed in compliance with the law, and for that purpose may require the
Assessors making the original assessment to make such reassessment; or if
said Commission deem it advisable it may appoint a special County Asses-
sor and the Deputy Assessors under him to reassess all or any real and
personal property, or any class or classes of either, in any assessment dis-
trict, whether or not the same has been equalized by any Board, or the
County Board of Equalization, or the Tax Commission. In making such
reassessment either the Assessor making the original assessment, or Special
Assessors so appointed, the Assessors shall proceed to carefully examine
and reassess the property so to be reassessed, and shall duplicate the
lists of such assessments in such form as the Commission may prescribe,
showing the property and person so reassessed, the amount of the original
assessment thereof made in such year, and opposite the same the reassess-
ment so made. He shall file both copies of such list with the said Commis-
sion within the time designated by said Commission. The said Commission
shall thereupon examine, equalize and correct such reassessment so as to
substantially conform with the assessment of like property throughout the
State; and shall transmit to the County Auditor of the county wherein such
reassessment was so made, one copy of such reassessment by it so corrected
and equalized. Such lists shall for all purposes, supersede and be in place
of the original assessment made for such year upon such property, and the
County Auditor, upon receipt thereof, shall extend and levy against said
property so reassessed, the taxes thereon for each year according to such
reassessment in the same manner as though such list was the original assess-
ment list of such property : Provided, Nothing in such reassessment pro-
ceedings shall be construed to prevent any person feeling aggrieved thereby
to appeal to the State Tax Commission. The compensation allowed such
Special Assessor or his Deputies shall be the same as by law allowed Deputy
Assessors for making the original assessment and payable in the same manner.
(15) To annually make such levy upon the assessed value of property
subject to taxation as may be necessary to raise the annual appropriations
made by the General Assembly,
(16) In addition to the powers and duties heretofore imposed upon the
State Board of Assessors and now imposed upon the South Carolina Tax
Commission, the said Commission shall also assess and equalize taxable
values upon the property and franchises of street railway companies, elec-
tric railways, water, heat, light and power companies, and private car.
§ 378 Civil Code 846
lines, and said companies and private car lines shall make the returns to the
South Carolina Tax Commission in like time and, so far as may be practi-
cable, in like manner and form as railroads, and other corporations make
their returns; and private car lines shall be subject to taxation to be assessed
in the manner and mode, as nearly as may be, as dining or sleeping car
companies: Provided, The said Tax Commission shall have power to prescribe
the manner of making and the form of all returns provided for in this sub-
section whenever the same, in its judgment, is necessary for the purposes
of carrying out the intention of this Article to impose a reasonable tax upon
said property and franchises: Provided, further, That failure to comply with
the provisions of this Article or to pay the required tax shall subject all
such companies, railway and private car lines, where the same is not otherwise
pro\aded by law, to penalties and forfeitures to like extent and upon like
conditions as are railroads for failure to make returns and pay the required
tax.
1915, XXIX, 125 ; 1916, XXIX, 959.
(17) In addition to the powers and duties heretofore imposed upon the
State Board of Equalization, and now im^Dosed upon the South Carolina Tax
Commission, the said Tax Commission shall also have and exercise the
powers hereinafter provided : The returns of all banks, banking corpora-
tions, insurance and trust companies, and corporations of their property and
taxable stocks of stockholders therein, as heretofore required to be made to
the several County Auditors, shall continue to be so made to the County
Auditor and assessed and equalized by the County Boards as heretofore
provided by law, and when so assessed and equalized by the County Boards,
the said returns shall forthwith be transmitted to the South Carolina Tax
Commission, and said Tax Commission shall have the power and it shall be its
duty to review, reassess and equalize the same in like manner and mode as
the State Board of Equalization reviewed, reassessed and equalized the returns
and assessments of textile, cotton seed oil and fertilizer companies.
1915, XXIX, 125 ; 1916, XXIX, 959.
(18) To exercise and perform such other powers and duties that may be
granted to, or imposed upon, the Commission by law.
Civ. C. '22, § 365 ; 1915, XXIX, 125 (17) ; 1916, XXIX, 959.
§ 378. Tax Commission May Direct Abatement or Refund of Taxes. — (1)
Whenever it shall appear to the satisfaction of the South Carolina Tax Com-
mission that any tax has been erroneously, improperly or illegally assessed
against any person, firm or corporation within this State, except municipal
taxes, that the South Carolina Tax Commission shall have the power and
authority to order any officer having authority to assess or collect taxes
to abate the whole or any part of said taxes that may have been erroneously,
improperly or illegally assessed; and whenever it shall appear to the satis-
faction of the South Carolina Tax Commission that any tax has been paid
under an erroneous, improper or illegal assessment, the South Carolina Tax
Commission shall have the power and authority to order any such officer
having custody of the tax so erroneously, improperly or illegallj' paid, to
refund the same to the person, firm or corporation from which it has been
unjustly collected, and such officer having the custody of such taxes shall
refund the same on the order of the South Carolina Tax Commission ; Provided,
847 CmL Code § 379
Such, officers having the custody of such taxes shall have in his possession
the taxes so improperly collected, or other funds from which the same may
be lawfully refunded, and in case such officer shall not have in his custody
or possession funds which may be used as herein provided, he shall, in case
of the County Treasurer, report the order of the South Carolina Tax Com-
mission to the legislative delegation from his County for the purpose of
having the delegation make provision for the payment thereof ; and if the
tax has been collected by the State Treasurer, then in each and every such
case, he shall report to the General Assembly that he has been ordered by
the South Carolina Tax Commission to refund certain taxes, and that he
has no funds available for the payment thereof, with the request that proper
appropriation be made to cover such amount as may have been ordered to
be so refunded.
(2) Eeports — Rules of Procedure — Eemedy. — Whenever the South Carolina
Tax Commission shall order an abatement or refund of taxes as hereinabove
provided, the said Commission shall include in its annual report to the
Governor and General Assembly a statement which will show the name of
each and every person, firm or corporation granted an abatement or refund
of taxes, and the amount thereof, together with a statement of the reasons
in each case for ordering the same. The South Carolina Tax Commission
shall have power to make all needed rules, not inconsistent with law, for
the orderly and methodical carrying out of the provisions of this Section.
This section shall be in addition to any remedies for the abatement or refund
of taxes that may now be provided by law.
1922, XXXII, 1017.
§ 379. — Tax Commission May Compromise Cases of Confiscation and Seizure.
— The South Carolina Tax Commission, in its discretion and for good cause
shown, may compromise any cases of seizure and/or confiscation made by
it by returning to the owner in whole or in part goods seized and/or confiscated.
1928, XXXV, 1180.
§ 380. Administration of Oaths — Failure or Refusal to Obey Summons or
Order — Perjury to Testify Falsely — Compensation of Officers and Witnesses.
— Oaths to witnesses in any matter under investigation or consideration by
the Commission may be administered by the Secretary of the Commission
or by any member thereof. In case any witness shall fail to obey any summons
to appear before said Commission, or any member thereof, or shall refuse to
testify, or to answer any question, or to produce records, books, papers or
documents when required so to do, such failure or refusal shall be reported
to the Attorney General, who shall thereupon institute proceedings in the
Circuit Court to compel obedience to any summons or order of the Com-
mission. Any person who shall testify falsely in any matter under considera-
tion by the Commission shall be guilty of, and punished for, perjury ; officers
who serve summons or subpcenas and witnesses attending shall receive like
compensation as officers and witnesses in the Circuit Court: Provided, That
such compensation shall be paid by the county for whose benefit such in-
vestigation is made upon certificate of the Tax Commission.
Civ. C. '22, § 366; 1915, XXIX, 125.
§ 381 Civil Code 848
§ 381. To Collect Statistics Relative to Natural Resources of State — To
Devise Legislation Necessary for Levying of License Fees, Etc.— To ascertain,
compile, record and report the statistics relative to the natural resources of
the State, including school and public land and waters for the purpose of
conservation, use and operation and the collection of such royalties there-
from for State revenue purposes as may now or hereafter be provided for by
law. To devise and report in favor of such legislation as may be deemed
necessary and expedient for the levying and collection of State purposes
of license fees, franchise or charter fees, stamp taxes, royalties, privileges
and business taxes and other revenues derived from the regulation of State
affairs and the exercise of the police powers of the State.
Civ. C. '22, § 367 ; 1915, XXIX, 125.
§ 382. Equalisation. — The State Tax Commission shall have power to
equalize the assessment of all property in this State between persons, firms
or corporations of the same assessment district, between cities, towns and
townships of the same county, and between different counties of the State,
and the property assessed by the said Commission in the first instance.
Civ. C. '22, § 368 ; 1916, XXIX, 959.
§ 383. Tax Board of Review — Appeals — Proceedings. — ^Whenever the Tax
Commission shall make any assessment in the first instance, or shall in-
crease any assessment made by any Board of Assessors, it shall mail or
otherwise transmit notice thereof to the person affected thereby; or where
as many as twenty per cent of the taxpayers of the county, municipality or
tax district are affected thereby, to the Chairman of the Board of Equaliza-
tion of such county, municipality or tax district. And said Chairman shall
give public notice for at least one week in one or more county newspapers,
and any person, firm or corporation feeling aggrieved and desiring a review
by the Tax Board of Keview, or upon the request of any one or more taxpayer's
of any such county, municipality or tax district affected by such increase,
that he or they have been aggrieved, the said person, firm or corporation or
the said Chairman of the County Board of Equalization or any other tax-
paying citizen shall have the right in behalf of himself and in behalf of all
the taxpayers of the said county, municipality or tax district as a body
to appeal to the said Tax Board Review. Within ten days after receipt
by mail or otherwise of such notice of increase by said Tax Commission, the
said person, firm or corporation or representative of the said county, munici-
pality or tax district hereinaboA'e provided, shall serve by mail or otherwise
upon the Chairman of the South Carolina Tax Commission a written notice
of intention to appeal to the Tax Board of Review together with the specific
grounds which a reversal or modification of the action of the Tax Commission
is desired; and upon such notice and grounds being served, the South
Carolina Tax Commission shall transmit to the Tax Board of Review all
papers, books and documents relating to the matters to be reviewed together
with any statement said Commission may desire to make ; that upon such
notice, exceptions, records and statement the Tax Board of Review shall
make its findings and shall have the power to affirm, modify or reverse the
action of the Tax Commission therein. On hearing such appeal before the
Board of Review, the appellant and the South Carolina Tax Commission shall
be entitled to a hearing in person or by such attorney or attorneys as either
849 CivrL Code § 384
appellant or Tax Commission or both may select or employ. The said Chair-
man of the County Board of Equalization shall be paid a per diem of ten
dollars and actual railroad fare for the necessary time engaged in the afore-
said appeal, not exceeding five days in any one year, to be paid by the
county he represents : Provided, That said Board of Review shall meet at
least once in every three months, should there be any appeals to be heard,
to hear and determine appeals as herein provided for, and they shall keep
a docket showing the appeals presented to them, and a record of their
reasons for their finding in each appeal; and shall furnish forthwith to the
taxpayer a copy of such record.
Civ. C. '22, § 369 ; 1916, XXIX, 959 ; 1925, XXXIV, 205.
§ 384. Compensation of Board. — Powers and Duties. — The said Board of
Review shall consist of a Chairman and six other members, who shall be ap-
pointed by the Governor, one from each Congressional District, by and with the
advice and consent of the Senate. The term of office of the Chairman shall
be four years and until his successor is appointed and qualified. The terms
of office of the other six members shall be coterminal with that of the
Governor appointing them, and until their successors are appointed and quali-
fied. It shall be the duty of the Chairman of the Tax Board of Review to
familiarize himself with the statutes relating to the taxation and the procedure
of said Tax Commission. He shall preside over all meetings of said Board
of Review and shall see that the required reports of the Governor and to
the Tax Commission are promptly made. The Chairman shall fix the order
of hearing such appeals as may come before the Board, and shall, before
each meeting of the Board, prepare a roster of cases and mail a copy thereof
to each appellant. He shall see that all records, books and papers necessary to
hearing an appeal are in order and convenient for the use of the Board of
Review. The Tax Commission shall supply such clerical help to the Chair-
man as may be necessary for the prompt discharge of the duties herein
provided. Five members of the Board of Review shall constitute a quorum,
but it shall take the vote of the majority of the Whole Board to reverse or
modify the State Tax Commission. The said Board of Review may select a
Chairman pro tern., who, in the absence of the Chairman, may preside over the
meetings of the said Board of Review. Said Board shall meet in the City
of Columbia at such time as it may deem necessary, or upon ten days' notice
of meeting given each member by the said Tax Commission for the dis-
position of all appeals to it: Provided, That whenever the Board of Review
shall modify or reverse the South Carolina Tax Commission in any particular,
the said Board of Review shall make a report to the Governor thereof, which
shall set forth a full and complete statement of the facts involved, together
with the reasons upon which such modification or reversal is based. Such
Board of Review shall also report its conclusions to the South Carolina Tax
Commission.
Civ. C. '22, § 370 ; 1916, XXIX, 959.
§ 385. Compensation. — The compensation of the members of the Tax Board
of Review shall be five dollars per day and mileage as paid members of
the General Assembly, the per diem not to exceed thirty days in any one
year: Provided, That the Chairman shall not be limited to thirty days' ser-
vice in any one year, and he shall also receive actual expenses while en-
gaged in the performance of his duties.
Civ. C. '22, § 371 ; 1916, XXIX, 959.
§ 386
CivrL Code
853
CHAPTER 15
State Revenue Laws
Article 1. Income Tax, § 386.
Article 2. Inheritance Tax, § 430.
Article 3. Gasoline Tax, § 455.
Article 4. Miscellaneous State Revenue Laws, § 470.
ARTICLE 1
Income Tax
386.
387.
388.
388
389.
390,
391,
392,
393,
394,
395
396,
397,
398
399
400
401,
402
403
404
405
Citation of Article.
Definitions.
Tax on Individuals.
-A. Public Officers and Employees.
Non-resident.
Corporation.
Exemptions.
Organizations Exempt.
Net Income.
Computation of Tax.
Basis of Return of Net Income.
Determination of Gain or Loss.
Exchanges of Property.
Inventory.
Deductions.
Non-deductible Items.
Non-residents and Foreign Corpora-
tions.
, Information Returns.
Returns of Persons and Corporations.
Consolidated Returns.
Returns When Income Year Changed.
429. Federal
406-7. Failure to File Returns.
408. Collection and Enforcement of Tax.
409. Examination of Returns.
410. Additional Taxes.
411. Refund of Taxes.
412. Warrant for Collection.
413. Tax a Debt to State.
414. Action to Recover Taxes.
415. Settlement of Fiduciary's Account.
Penalties.
Remedies for Relief of Taxpayers.
Collection not Prevented by Court
Order.
419. Payment Under Protest.
420-21. Power of Tax Commission.
422. Officers, Agents and Employees.
423. Oath and Acknowledgment.
424. Statistics and Other Data.
Secrecy Required of Officials.
Regulations.
Disposition of Proceeds.
Invalidity of Part of Article.
416.
417.
418.
425.
426.
427.
428.
Return Blanks.
§ 386. Citation of Article. — This Article shall be known and may be cited
as the Income Tax Act of 1926.
1927, XXXV, 1.
§ 387. Definitions. — For the purposes of this Article and unless otherwise
required by the context :
(1) The words "tax commission" mean the South Carolina Tax Commission.
(2) The word "taxpayer" means any individual, fiduciary, or corporation
subject to the tax imposed by this Article.
(3) The word "fiduciary" means a guardian, trustee, executor, adminis-
trator, receiver, conserver, or any person, whether individual or corporate,
acting in any fiduciary capacity for any person, estate or trust.
(4) The word "person" includes individuals, fiduciaries, partnerships or
corporations.
(5) The word "corporation" includes joint-stock companies or associations
and insurance companies.
(6) The word "business" includes trade, profession, occupation or em-
ployment.
(7) The words "tangible property" mean real property and corporeal
personal property and do not mean money, bank deposits, shares of stock,
bonds, credits, evidences of debt, choses in action or evidences of an interest
in property.
851 Civil Code § 388
(8) The words "intangible property" mean all property other than tangible
property.
(9) The words "income year" mean the calendar year or the fiscal year,
upon the basis of which the net income is computed under this Article;
if no fiscal year has been established they mean the calendar year.
(10) The words "fiscal year" mean an income year ending on the last
day of any month other than December.
(11) The word "paid" for the purpose of the deductions under this Article
means "paid or accrued" or "paid or incurred," and the words "paid or
accrued," "paid or incurred" and "incurred" shall be construed according to
the method of accounting upon the basis of which the net income is com-
puted under this Article. The word "received" for the purpose of the
computation of the net income under this Article means "received or accrued,"
and the words "received and accrued" shall be construed according to method
of accounting upon the basis of which the net income is computed under
this Article.
(12) The words "foreign corporation" mean any corporation other than
a domestic corporation.
1927, XXXV, 1.
§ 388. Imposition of the Income Tax on Individuals. — A tax is hereby
imposed upon every individual residing in the State of South Carolina, which
tax shall be levied, collected and paid annually with respect to the entire
net income of the taxpayer, as hereinafter defined and upon income earned
within the jurisdiction of this State of every nonresident having a business
or agency in the State, or from the sale or rental of, or income from property
within this State, computed at the following rates, after deducing the ex-
emptions provided by this Article :
On the excess over the amount legally exempted up to two thousand dollars,
one per cent.
On the excess above two thousand dollars and up to four thousand dollars,
two per cent.
On the excess above four thousand dollars and up to six thousand dollars,
three per cent.
On the excess above six thousand dollars and up to eight thousand dollars,
four per cent.
On the excess above eight thousand dollars, five per cent.
1927, XXXV, 1 ; 1930, XXXVI, 1339.
§ 388- A. iOfficers and Employees of State and Subdivisions Liable to
Income Tax. — All officers and employees of the State of South Carolina and
all subdivisions thereof shall pay an income tax to the State of South Carolina
at the same rate that all other individuals are taxed: Provided, That the tax
imposed by this Section shall not apply to Constitutional officers during the
present term for which they have been elected.
1926, XXXIV, 1050.
§ 389. Tax on Nonresidents. — Whenever a taxpayer other than a resident
of the State has become liable to income tax to the State where he resides
upon his net income for the taxable year, derived from sources within this
State and subject to taxation under this Article, the South Carolina Tax
§ 390 Civil Code ^ 852
Commission shall credit the amount of income tax payable by him to the
State where he resides as his income subject to taxation under this Article
with such proportion of the tax so payable by him to the State where he
resides as his income subject to taxation under this Article bears to his
entire income upon which the tax so payable to such other state was imposed :
Provided, That such credit shall be allowed only if the laws of said State
(1) grrant a substantially similar credit to residents of this State subject to
income tax under such laws; or (2) impose a tax upon the personal income
of its residents derived from sources in this State and exempt from taxation
the personal incomes of residents of this State. No credit shall be allowed
against the amount of the tax on any income taxable under this Article
which is exempt from taxation under the laws of such other State,
1930, XXXVI, 1339.
§ 390. Tax on Corporations. — Every corporation organized under the laws
of this State shall make a return and shall pay annually an income tax
equivalent to four and one-half (4%) per cent of the entire net income of
such corporation as herein defined received by such corporation during the
income tax year; and, every foreign corporation doing business or having
an income within the jurisdiction of this State shall make a return and shall
pay annually an income tax equivalent to four and one-half (414) per
cent of a proportion of its entire net income, to be determined as hereinafter
provided in this Article; Provided^ The amount* of tax shall not be less than
would be produced by applying a rate of two per centum to a base con-
sisting of the entire net income plus salaries and other compensation paid
to all elected and appointed officers, and to any stockholder owning in excess
of five per centum of the issued capital stock of the corporation, and after
deducting from the base six thousand dollars and any deficit reported for the
year.
(b) Railroads and Public Service Corporations. — Basis of ascertaining net
income. The basis of ascertaining the net taxable income of every corporation
engaged in the business of operating a steam or electric railroad, navigation
company, waterworks company, light and gas company, power company,
express, telephone or telegraph business, sleeping car company, or other form
of public service, whether or not such company is required to keep records
according to the standard classification of accounting of the Interstate Com-
merce Commission, shall be the "net operating income" of such corporation
computed in accordance with the present standard classification of accounts,
when their business is wholly within the jurisdiction of this State, and
when their business is in part within and in part without the State their
net income within the jurisdiction of this State shall be ascertained by taking
their gross "operating revenues" within this State, including in this gross
"operating revenues" within the jurisdiction of this State the equal mileage
proportion within the jurisdiction of this State of their interstate business
and deducting from their gross ' ' operating revenues ' ' the proportionate average
of "operating expenses" or "operating ratio" for their whole business computed
in accordance with the present Interstate Commerce Commission standard
classification of accounts. From the net operating income thus ascertained
shall be deducted "uncollectible revenue" and taxes paid in this State for
the income year, other than income taxes, and the balance shall ^^ deemed
853 Civil Code § 391
to be their net income taxable under this Article : Provided, That rentals
may be deducted from gross operating revenues in the event that they have
not been deducted by the above provisions.
(c) Car Hire Considered. — In determining the taxable income of a corpora-
tion engaged in the business of operating a railroad under the preceding
sub-section (Section (b) ), in the case of a railroad located entirely within
the jurisdiction of this State, the net income shall be increased or decreased
to the extent of any credit balance received or paid, as the case may be, on
account of car hire ; and when a railroad is located partly within and partly
without the jurisdiction of this State, then said net operating income shall be
increased or decreased to the extent of an equal mileage proportion within
the jurisdiction of this State of any credit or debit balance received or paid,
as the case may be, on account of car hire.
(d) Tax on Fiduciaries. — The tax imposed by this Article shall be imposed
upon resident fiduciaries and upon non-resident fiduciaries having in charge
funds or property for the benefit of a resident of this State, which tax shall
be levied, collected, and paid annually with respect to :
(1) That part of the net income of estates or trusts which has not been
distributed. (2) The net income received during the income year by deceased
individuals who, at the time of death were residents and who have died
during the tax year or income year without having made a return. (3)
The entire net income of resident insolvent or incompetent individuals whether
or not any portion thereof is held for the future use of the beneficiaries,
where the fiduciary has complete charge of such net income. (4) The tax
imposed upon a fiduciary by this Article shall be a charge against the estate
or trust.
1927, XXXV, 1, 362 ; 1930, XXXVI, 1339, 1393.
§ 391. Exemptions. — There shall be deducted from net income the follow-
ing exemptions :
(a) In the case of a single individual, a personal exemption of twelve
hundred ($1,200.00) dollars.
(b) In the case of a married individual, living with husband or wife or
the head of a household, twenty-two hundred ($2,200.00) dollars.
(b-1) If a husband and wife living together make separate income tax
returns, the personal exemption of $2,200.00 may be taken by either or
divided between them, but in no case shall a husband and wife living together
receive but one personal exemption. If a husband and wife are legally
separated each shall be entitled to the exemption allowed a single person.
(c) Four hundred ($400.00) dollars for each individual other than husband
or wife dependent upon and receiving his chief support from the taxpayer if
such dependent individual is under twenty-one years of age or is incapable
of self-support because mentally or physically defective.
(d) In the case of a fiduciary if taxable under clause (a) supra, a personal
exemption of twelve hundred ($1,200.00) dollars; if taxable under clause
(b) supra, the same exemption as would be allowed the deceased if living;
if taxable under clause (3) supra, the same exemptions to which the beneficiary
would be entitled; Provided, That if the income is held in the estate un-
distributed the exemption shall be twelve hundred ($1,200.00) dollars.
1927, XXXV, 1 ; 1927, XXXV, 217 ; 1930, XXXV, 1339.
§ 392 Civil Code 854
§ 392. Organizations that are exempt. — The following organizations shall
be exempt from taxation under this Article :
(1) Fraternal beneficiary societies, orders or associations, (a) operating
under the lodge system or for the exclusive benefit of the members of a
fraternity itself operating under the lodge system, and (b) providing for
the payment of life, sick, accident or other benefits to the members of such
society, order or association or their dependents.
(2) Building and loan associations and cooperative banks without capital
stock, organized and operated for mutual purposes and without profits, and
insurance companies.
(3) Cemetery corporations and corporations organized for religious, chari-
table, scientific, or educational purposes of for the prevention of cruelty to
children or animals, no part of the net earnings of which inures to the
benefit of any private stockholder or individual.
(4) Business leagues, chambers of commerce, or boards of trade, not orga-
nized for profit and no part of the net earnings of which inures to the benefit
of any private stockholder or individual.
(5) Civic leagues or organizations not organized for profit, but operated
exclusively for the promotion of social welfare.
(6) Farmers or other mutual hail, cyclone, or fire insurance companies,
mutual ditch or irrigation companies, mutual or cooperative telephone com-
panies or like organizations of a purely local character, the income of which
consists solely of assessments, dues, and fees collected from members for the
sole purpose of meeting expenses.
(7) Farmers', fruit growers' or like organizations, organized and operated
as sales agent for the purpose of marketing the products of members and
turning back to them the proceeds of sales, less the necessary selling ex-
penses, on the basis of the quantity of produce furnished by them.
(8) Labor, agricultural or horticultural organizations, no part of the net
earnings of which inures to the benefit of any private stockholder or member.
1927, XXXV, 1.
§ 393. Net Income defined. — The words "net income" mean the gross in-
come of a taxpayer less the deductions allowed by this Article.
1927, XXXV, 1.
§ 394. Computation of Tax. — (1) The words "gross income" mean the
income of a taxpayer derived from salaries, wages or compensation for
personal service, of whatever kind and in whatever form paid, or from pro-
fessions, vocations, trades, business, commerce, or sales, or dealings in propertj^,
whether real or personal, growing out of the ownership or use of or interest
in such property ; also from interest, rent, dividends, securities, or the trans-
action of any business carried on for gain or profit, or gains, or profits, and
income derived from any source whatever. The amount of all such items
shall be included in the gross income of the income year in which received
by the taxpayer, unless, under the methods of accounting permitted under
this Article, any such amounts are to be properly accounted for as of a
different period.
(2) The words "gross income" do not include the following items which
shall be exempt from taxation under this Article :
855 Civil Code § 395
(a) The proceeds of life insurance policies and contracts paid npon the
death of the insured to individual beneficiaries or to the estate of the insured.
(b) The amount received by the insured as a return of premium or pre-
miums paid by him under life insurance, endowment or annuity contracts,
either during the term or at the maturity of the term mentioned in the
contract or upon surrender of the contract.
(c) The value of property acquired by gift, bequest, devise or descent (but
the income from such property shall be included in gross income).
(d) Interest upon the obligations of the United States, or its possessions,
or of the State of South Carolina, or any political subdivision thereof.
(e) Salaries, wages, or other compensation received from the United States
by officials or employees thereof, including persons in the military or naval
forces of the United States.
(f) Any amounts received through accident or health insurance or under
workmen's compensation acts, as compensation for personal injuries or sick-
ness, plus the amount of any damages received whether by suit or agreement,
on account of such injuries or sickness.
1927, XXXV, 1.
§ 395. Basis of return of net income. — (1) The net income of a taxpayer
shall be computed in accordance with the method of accounting regularly
employed in keeping the books of such taxpayer; but if such method does
not clearly reflect the income, the computation shall be made in accordance
with such method as in the opinion of the Tax Commission does clearly
reflect the income. Taxpayers whose accounting period of twelve months
ends as of the last day of some month other than December and the books
of such taxpayer are kept accordingly, may, with the approval of the Tax
Commission, and subject to such rules and regulations as it may establish,
return their net income under this Article on the basis of such fiscal year
in lieu of that of the calendar year.
(2) A taxpayer may, with the approval of the Tax Commission and under
such regulations as it may prescribe change the income year from fiscal year
to calendar or otherwise, in which case his net income shall be computed
upon the basis of such new income year : Provided, That such approval must
be obtained from the Commission at least thirty days prior to the end of
such income year.
(3) An individual carrying on business in partnership shall be liable for
income tax only in his individual capacity, and shall include in his gross
income his distributive share of the net income of the partnership for each
income year, whether distributed or not.
(4) Every individual taxable under this Article who is a beneficiary of
an estate or trust shall include in his gross income the distributive share
of the net income of the estate or trust, received by him or distributable
to him during the income year. Unless otherwise provided in the law, the
will, the deed, or other instrument creating the estate, trust or fiduciary
relation, the net income shall be deemed to be distributed to the beneficiaries
(including the fiduciary as a beneficiary, in the case of income accumulated
for future distribution) ratably in proportion to their respective interests.
1927, XXXV, 1.
§ 396 Civil Code 856
§ 396. Determination of g^ain or loss. — For the purpose of ascertaining the
gain or loss from the sale or other disposition of property, real, personal
or mixed, the basis shall be in the case of property acquired before January
first, one thousand nine hundred and twenty-one, the fair market price or
the value of such property as of that date, and in all other cases, the cost
thereof: Provided^ That in the case of property which was included in the
last preceding annual inventory used in determining net income in a return
under this Article, such inventory value shall be taken in lieu of costs or
market value.
The final distribution to the taxpayer of the assests of a corporation shall
be treated as a sale of the stock or securities of the corporation owned by
him, and the gain or loss shall be computed accordingly.
1927, XXXV, 1.
§ 397. Exchange of Property. — (1) When property is exchanged, whether
or not of a like nature, the gain or loss shall be the difference between
the cost or value January 1st, 1921, if acquired prior to that date, of the
property exchanged and the value of the property received, whether the same
be bonds, stocks, securities or other tangible or intangible property.
(2) In the case of the organization of a corporation, the stock or securities
received shall be considered to take the place of property transferred thereto,
and no gain or loss shall be deemed to arise therefrom.
(3) When in connection with the organization, merger, or consolidation of
a corporation, a stockholder receives, in place of stock or securities owned
by him, new stock or securities, the basis of computing the gain or loss,
if any, shall be, in case the stock or securities owned were acquired befor^e
January first, one thousand nine hundred and twenty-one, the fair market
price or value thereof as of that date, and in all other cases the cost thereof :
Provided, however^ that in a reorganization, consolidation or merger the ex-
change of stock or property for stock of a corporation a party to the re-
organization, consolidation or merger shall not be deemed to result in gain or
loss.
1927, XXXV, 1 ; 1928, XXXV, 1159.
§ 398. Inventory. — Whenever in the opinion of the Tax Commission it is
necessary in order clearly to determine the income of any taxpayer, inventories
shall be taken by such taxpayer upon such basis as the Tax Commission
may prescribe, conforming as nearly as may be to the best accounting practice
in the trade or business and most clearly reflecting the income.
1927, XXXV, 1.
§ 399. Deductions. — In computing net income there shall be allowed as
deductions :
(1) All the ordinary and necessary expenses paid or accrued (in case the
books are kept on the accrual basis) during the income year in carrying
on any trade or business, including :
(a) As to individuals, reasonable wages of employees for service actually
rendered in producing such income.
(b) As to partnerships, reasonable wages of employees and a reasonable
allowance for copartners or members of a firm, for services actually rendered
in producing such income, the amount of such salary allowance to be in-
cluded in the personal return of the copartner receiving same.
857 Civil Code § 399(2)
(c) As to corporations, wages of employees and salaries of officers, if
reasonable in amount, for services actually rendered in producing such in-
come.
(2) Rentals or other payments required to be made as a condition to the
continued use or possession, for the purpose of the trade, of property to which
the taxpayer has not taken or is not taking title or in which he has no equity.
(3) All interest paid during the income year on indebtedness except in-
terest on obligations contracted for the purchase of non-taxable securities or
stock. Dividends on preferred stock shall not be deducted as interest.
(4) Taxes for the income year, except taxes on income, inheritance taxes,
and taxes assessed for local benefit of a kind tending to increase the value of
the property assessed.
(5) Dividends from stock in any corporation the income of which shall
have been assessed and the tax on such income paid by the corporation under
the provisions of this Article.
(6) Losses sustained during the income year on property used in trade
or business, or of property not connected with trade or business, if arising
from fire, storms, shipwrecks or other casualties, or theft and if not com-
pensated for by insurance or otherwise.
(7) Debts ascertained to be worthless and actually charged off the books
of the taxpayer within the income year.
(8) A reasonable allowance for the depreciation and obsolescense of property
used in the trade or business ; and in the case of mines, other natural deposits,
and timber, a reasonable allowance for depletion: Provided, That in com-
puting the deductions allowed under this paragraph, the basis shall be the
cost plus any additions and improvements (including in the case of mines,
and other natural deposits, the cost of development not otherwise deducted).
In the case of leases the deductions allowed may be equitably apportioned
between the lessor and the lessee. .
(9) Resident individuals and corporations having an established business
in another State, or investment in property in another State, may deduct
the net income from such business or investment. The deduction authorized
in this subsection shall in no case extend to any part of the income of
resident individuals and corporations from personal services, or mortgages,
stocks, bonds, securities, and deposits.
(10) In the case of a non-resident individual, the deductions allowed in
this Section shall be allowed only if, and to the extent that, they are con-
nected with income arising from sources within the State ; and the proper
appoi'tionment and allocation of the deductions with respect to sources of
income within and without this State shall be determined under rules and
regulations prescribed by the Tax Commission.
(11) There shall be allowed as deductions contributions or gifts made by
individuals within the taxable year to corporations or associations operated
exclusively for religious, charitable, scientific, or educational purposes, or
for the prevention of cruelty to children or animals, no part of the net earn-
ings of which inures to the benefit of any private stockholder or individual^
to an amount not in excess of fifteen (15%) per centum of the taxpayer's
net income as computed without the benefit of this Section.
1927, XXXV, 1 ; 1927, XXXV, 217.
§ 400 Civil Code 858
§ 400. Items not deductible. — In computing net income no deduction shall
in any case be allowed in respect of:
(a) Personal, living, or family expenses.
(b) Any amount paid out for new buildings or for permanent improve-
ments or betterments, made to increase the value of any property or estate.
(c) Any amount of expenses in restoring property for which an allowance
is or has been made.
(d) Premiums paid on any life insurance policy,
1927, XXXV, 1.
§ 401. (1) Non-residents and foreign corporations.— If the entire trade
or business of a non-resident individual or a foreign corporation is carried
on in the jurisdiction of this State the tax imposed by this Article shall be
computed upon the entire income of such non-resident individual or foreign
corporation: Provided^ further, Except as herein provided, each and every
foreign corporation, non-resident individual engaged in the business of manu-
facturing within the jurisdiction of the State of South Carolina shall make
returns and pay annually an income tax from business done and transacted
within the State, computed on a proportion of its entire net income to be
determined according to the following rules: The proportion shall be such
a proportion of the entire net income derived from all sources as the fair
cash value of the real estate and tangible personal property located, and
actually used in the conduct of the business, in the State of South Carolina
(no deductions on account of encumbrances) is to the cash value of the entire
real estate and tangible personal property actually used in the conduct of
the trade or business wheresoever located (no deduction on account of en-
cumbrances). Such property shall be taken at its actual value, which in
the case of property valued or appraised for purposes of inventory, de-
preciation, depletion, or other purposes shall be the highest amount at which
so valued or appraised, and which in order cases shall be deemed to be its
book value in the absence of affirmative evidence showing such value to be
greater or less than the actual value. The average value during the taxable
year or period shall be employed. The average value of property as above
prescribed at the beginning and end of the taxable year or period ordinarily
may be used, unless by reason of material changes during the taxable year
or period, such average does not fairly represent the average for such year
or period, in which event the average shall be determined upon a monthly or
daily basis : Provided, further, That when a foreign corporation or non-resident
individual shows to the satisfaction of the Tax Commission that their books
of account are kept in such a manner as to reflect the true net income
accruing or arising from business transacted within the State, the return
may, with the approval of the Tax Commission, be based upon such books
of account and the tax paid upon the net income so determined.
(2) Gross income derived from the sale of personal property by non-
resident individuals of foreign corporations produced (in whole or in part)
by the taxpayer without and sold within the State shall be treated as
derived partly from sources within and partly from sources without the
State, computed as follows :
The net income shall first be computed by deducting from the gross in-
come derived from sources partly within and partly without the State the
859 Civil Code § 402
expenses, losses, or other deductions properly apportioned or allocated thereto
and a ratable part of any expenses, losses, or other deductions which cannot
definitely be allocated to some item or class of gross income. Of the amount
of net income so determined one-half shall be apportioned in accordance with
the value of the taxpayer's tangible property within and without the State,
the portion attributable to sources within the State being determined by
multiplying such one-half by a fraction, the numerator of which consists of
the value of the taxpayers' tangible property within the State and the
denominator of which consists of the value of the taxpayers' tangible property
both within and without the State. The remaining one-half of such net in-
come shall be apportioned in accordance with the gross sales of the taxpayer
within and without the State the portion attributable to sources within the
State being determined by multiplying such one-half by a fraction, the
numerator of which consists of the taxpayer's gross sales for the taxable
year or period within the State, and the denominator of which consists of
the taxpayer's gross sales for the taxable year or period both within and
without the State. ''Gross sales within the State" means the aggregate
amount of all the sales made during the taxable year which were prin-
cipally^ secured, negotiated or affected by employees, agents, offices, or branches
of the taxpayer's business resident or located in the State.
(3) The term "tangible property" as used in this Article includes only
the property held or used to produce income which is derived from sources
partly within and partly without the State (excluding all property held
or used to produce income which is allocated or apportioned to other classes
of income). Such property should be taken at its actual value, which in
ihe ease of property valued or appraised for purpose of inventory, deprecia-
tion, depletion, or other purposes shall be the highest amount at which so
valued or appraised and which in other cases shall be deemed to be its book
value in the absence of affirmative evidence showing such value to be greater
or less than the actual value. The average value during the taxable year
or period shall be employed. The average value of property as above pre-
scribed at the beginning and end of the taxable year or period ordinarily
may be used, unless by reason of material changes during the taxable year
or period such average does not fairly represent the average for such year
or period, in which event the average shall be determined upon a monthly
or daily basis.
(4) In a case where there is no real estate or tangible personal property,
or a non-resident individual or foreign corporation is engaged in buying and
selling, the net income attributable to the State shall be arrived at by taking
such a proportion of the total net income as the gross sales within the State
bear to the total gross sales.
(5) A rule shall not be deemed to be inapplicable merely because all of
the real estate and tangible personal property is found to be situated outside
the State, or because all of the gross receipts are found to have been received
outside the State.
1927, XXXV, 1.
§ 402. Information returns. — All individuals, corporations and partnerships
in whatever capacity acting, including lessees or mortgagees of real or per-
sonal property, fiduciaries, and employers making payment to another in-
dividual, corporation or partnership of interest, rent, dividends, salaries,
§ 403 Civil Code 860
wages, emoluments, or other fixed or determinable gains; profits and income
of $1,000 or more in any taxable year, or in the case of such payments made
by South Carolina, the officers or employees of South Carolina having in-
formation as to such payments and required to make returns in regard thereto,
shall render a true and accurate return to the Tax Commission under such
regulations as the Tax Commission may prescribe, setting forth the amounts
of such gains, profits and income and the name and address of the recipient
of same.
1927, XXXV, 1.
§ 403. Persons and Corporations Required to Make Returns. — (1) Details
of Returns. Every resident or non-resident having a net income during the
income year taxable in this State of $1,200.00 and over, if single, or if
married and not living with husband or wife ; or having a net income for
the income year of $2,200.00 or over, if married and living with husband
or wife and every corporation except those specifically exempted, shall make
a return oath, stating specifically the items of gross income and the deduc-
tions and exemptions allowed by this Article, and such other facts as the
Tax Commission may require for the purpose of making any computation re-
quired by this Article. When the Tax Commission has reason to believe any
person or corporation is liable for tax under this Article, it may require
any such person or corporation to make return. If a husband and wife
living together have an aggregate net income of $2,200.00, or over, each
shall make a return, unless the income of each is included in a single joint
return.
(2) If an individual taxpayer is unable to make his own return, the return
shall be made by a duly authorized agent or by a guardian or other person
charged with the conduct of the business of the taxpayer.
(3) The return by a partnership shall be made by any one of the partners
and shall show the net income of the partnership and the amount of such
income allocated to each partner.
(4) The return of the net income of a trade or business carried on by an
estate or trust shall be made by the fiduciary and, under such regulations
as the Tax Commission may prescribe, may be made by one of two or more
joint fiduciaries, and such return shall show the net income of such estate
or trust, and the distribution of such income to the beneficiaries.
(5) The return by a corporation shall be sworn to by the president or
other principal officer and by the treasurer or assistant treasurer.
(6) The return of an individual who, while living, was carrying on trade
or business in the State, during the income year and who has died before
making the return, shall be made in his name and behalf by the adminis-
trator or executor of the estate and the tax shall be levied upon and collected
from his estate.
1927, XXXV, 1 ; 1930, XXXVI, 1338.
§ 404. Consolidated Returns. — (1) Any taxpayer capable of exercising
either directly or indirectly substantially the entire control of the business of
another taxpayer, either by ownership or control of substantially the entire
capital stock (if a corporation) of such other taxpayer or otherwise, may, un-
der regulations to be prescribed by the Tax Commission, be permitted to make
a consolidated return, showing the consolidated net income and such other
861 Civil Code § 405
information as the Tax Commission may require in order to compute the
net income properly attributable to the State and to impose the tax upon the
taxpayers concerned.
(2) The Tax Commission may permit the filing of a consolidated return
where substantially the entire control of two or more taxpayers liable to
taxation under this Article is exercised by the same interests.
(3) Where the Tax Commission has reason to believe that any taxpayer so
conducts the trade or business as either directly or indirectly to distort his
true net income and the net income properly attributable to the State whether
by the arbitrary shifting of income, through price fixing, charges for service
or otherwise, whereby the net income is arbitrarily assigned to one or another
unit in a group of taxpayers carrying on business under a substantial com-
mon control, it may require such facts as it deems necessary for the proper
computation of the entire net income and the net income properly attributable
to the State and in determining the same the Tax Commission shall have
regard to the fair profits which would normally arise from the conduct of
the trade or business.
1927, XXXV, 1.
§ 405. Returns when incomei year changed. — If a taxpayer, with the
approval of the Tax Commission, changes the income year on the basis of
which his net income is computed, he shall, at such time and in such manner
as the Tax Commission may prescribe, make a separate return of his net
income received during the period intervening between the end of his former
income year and the beginning of the new income year in which return the
specific deduction allowed in this Article shall be reduced to an amount which
bears the same ratio to the full deduction thus allowed as the number of
months in such period bears to twelve months.
1927, XXXV, 1.
§ 406. Time and place of filing returns. — Returns shall be in such form as
the Tax Commission may from time to time prescribe and shall be filed
with the Tax Commission on or before the fifteenth day of the third month
next after the preceding income year. In case of sickness, absence or other
disability, or whenever in its judgment good cause exists, the Tax Com-
mission may allow further time for filing returns. There shall be annexed
to the return the affidavit or affirmation of the taxpayer making the return,
to the effect that the statements contained herein are true. The Tax Com-
mission shall cause to be prepared blank forms for the said returns to be
furnished upon application, but failure to receive or secure the form shall
not relieve any taxpayer from the obligation of making the return.
1927, XXXV, 1.
§ 407. Failure to file returns — ^supplementary returns. — If the Tax Com-
mission shall be of the opinion that any taxpayer has failed to file a return,
or to include in a return filed, either intentionally or through error, items
of taxable income, it may require from such taxpayer a return, or a supple-
mentary return, under oath, in such form as it shall prescribe, of all items
of income which the taxpayer received during the year for which the return
is made, whether or not taxable under the provisions of this Article. If from
a supplementary return or otherwise, the Tax Commission finds that any
items of income taxable under this Article have been omitted from the original
§ 408 Civil Code 862
return, it may require the items so omitted to be disclosed to it, under
oath of the taxpayer, and to be added to the original return. Such' supple-
mentary return and the correction of the original return shall not relieve
the taxpayer from any of the penalties to which he may be liable under any
provision of this Article. The Tax Commission may proceed under the pro-
visions of section 410 of this Article whether or not it requires a return or
a supplementary return under this Section.
1927, XXXV, 1.
§ 408. Collection and enforcement of tax— Time and place of payment of
tax. — (1) The full amount of the tax payable, as the same shall appear from
the face of the return, shall be paid to the Tax Commission at the office
where the returns is filed, at the time fixed by law for filing the return. If
the time for filing the return shall be extended, interest at the rate of six
per cent per annum, from the time when the return was originally required
to be filed, to the time of payment, shall be added and paid.
(2) The Tax may be paid with uncertified check, during such time and
under such regulations as the Tax Commission shall prescribe, but if a check
so received is not paid by the bank on which it is drawn, the taxpayer by
whom such check is tendered shall remain liable for the payment of the
tax and for all legal penalties, the same as if such check had not been tendered.
1927, XXXV, 1.
§ 409. Examination of returns.— (1) As soon as practicable after the return
is filed, the Tax Commission shall examine it and compute the tax, and the
amount so computed by the Tax Commission shall be the tax. If the tax
found due shall be greater than the amount heretofore paid, the excess shall
be paid to the Tax Commission within ten days after notice of the amount
shall be mailed by the Tax Commission.
(2) If additional tax is found to be due upon the examination of an in-
come tax return and the return is made in good faith and the understate-
ment of the tax is not due to any fault of the taxpayer, there shall be no
penalty added because of such understatement, but interest shall be added
to the amount of the deficiency at the rate of one-half of one per cent, for
each month or fraction of a month from the date the tax was originally
due until the date the deficiency is paid.
(3) If the understatement is due to negligence on the part of the taxpayer,
but without intent to defraud, there shall be added to the amount of the
deficiency five per cent thereof, and in addition interest at the rate of one
per cent per month or fraction of a month.
(4) If the understatement is false or fraudulent, with intent to evade the
tax, the tax on the additional income discovered to be taxable shall be doubled
and one per cent per month or fraction of a month on such doubled shall be
added.
(5) The interest provided for in this section shall in all cases be computed
from the date the tax was originally due to the date of payment.
(6) If the amount of tax found due as computed shall be less than the
amount theretofore paid, the excess shall be ordered refunded by the Tax
Commission.
1927, XXXV, 1; 217.
863 Civil Code § 410
§ 410. Additional Taxes. — If the Tax Commission discovers from the ex-
amination of the return or otherwise that the income of any taxpayer, or any
portion thereof, has been not assessed, it may, at any time within five years after
the time when the return was due, assess the same and give notice to the tax-
payer of such assessment, and such taxpayer shall thereupon have an oppor-
tunity within thirty days, to confer with the Tax Commission as to the proposed
assessment. The limitation of five years to the assessment of such tax or
additional tax shall not apply to the assessment of additional taxes upon
fraudulent returns. After the expiration of thirty days from such notification
the Tax Commission shall assess the income of such taxpayer or any portion
thereof which it believes has not heretofore been assessed and shall give
notice to the taxpayer so assessed, of the amount of the tax and interest
and penalties if any, and the amount thereof shall be due and payable within
ten days from the date of such notice. The provisions of this Act with
respect to revision and appeal shall apply to a tax assessed. No additional
tax amounting to less than fifty cents shall be assessed, and no refunds for
less than fifty cents shall be made.
1927, XXXV, 1.
§ 411. A Refund of Taxes Illegally Collected.— (1) If the South Carolina
Tax Commission discovers from the examination of the return or otherwise
that the income tax, penalty or interest paid by any taxpayer is in excess
of the amount legally due, then said South Carolina Tax Commission shall
have the power and authority to issue to said taxpayer its voucher to the
Comptroller General for the refund of such illegally collected income tax,
penalty or interest together with the interest provided for in subdivision
2 of this Section. Upon receipt of said voucher, properly executed and
endorsed, the Comptroller General shall issue his warrant to the State Treasur-
er for the payment to said taxpayer of such refund, out of any income tax
funds in his possession or out of any such funds that may come into his
possession: Provided, The Tax Commission shall keep in its files a duplicate
of said voucher and also a statement which shall set forth the reasons why
such refund shall have been ordered.
(2) Upon the allowance of a credit or refund of any tax, penalty or interest
erroneously, improperly or illegally paid, interest shall be allowed and paid
on the amount of such credit or refund at the rate of one-half of one per
centum per month from the date such tax, penalty or interest was paid
to the date the order for refund or credit is issued.
(3) This Section shall be in addition to any remedies for the abatement
or refund of taxes that may now be provided by law.
1929, XXXVI, 1048.
§ 412. Warrant for the collection of taxes. — If any tax imposed by this
Article or any portion of such tax be not paid within sixty days after the
same becomes due, the Tax Commission shall issue a warrant under its hand
and official seal directed to the Sheriff of any county of the State, command-
ing him to levy upon and sell the real and personal property of the taxpayer
found within his county for the payment of the amount thereof, with the
added penalties, interest and the cost of executing the warrant, and to return
such warrant to the Tax Commission and to pay to it the money collected by
virtue thereof by a time to be therein specified, not more than sixty days after
the receipt of the warrant, and to file with the Clerk of Court of his county
§ 413 Civil Code 864
a copy thereof, and thereupon the clerk of the court shall enter in the
judgment docket, in the column for judgment debtors, the name of the tax-
payer mentioned in the warrant, and in appropriate columns the amount of
the tax or portion thereof and penalties for which the warrant is issued and
the date when such copy is filed, and thereupon the amount of such warrant
so docketed shall become a lien upon the title to an interest in real property
or chattels real of the taxpayer against whom it is issued in the same
manner as a judgment duly docketed in the office of said clerk. The said
Sheriff shall thereupon proceed upon the same in all respects with like
effect, and in the same manner prescribed by law in respect to executions
issued against property upon judgments of a court of record, and shall be
entitled to the same fees for his services in executing the warrant, to be col-
lected in the same manner. If a warrant be returned not satisfied in full,
the Tax Commission shall have the same remedies to enforce the claim for
taxes against the taxpayer as if the people of the State had recovered judg-
ment against the taxpayer for the amount of the tax.
1927, XXXV, 1.
§ 413. Tax a debt. — Every tax imposed by this Article and all increases,
interest, and penalties thereon, shall become from the time it is due and
payable, a personal debt, from the person or persons liable to pay the same, to the
State of South Carolina.
1927, XXXV, 1.
§ 414. Action for recovery of taxes. — Action may be brought at any time
by the Attorney-General of the State, in the name of the State, to recover the
amount of any taxes, penalties, and interest due under this Article.
1927, XXXV, 1.
§ 415. Tax upon settlement of fiduciary's account. — (1) No final account
of a fiduciary shall be allowed by the probate court unless such account
shows, and the judge of said court finds, that all taxes imposed by the
provisions of this Article upon said fiduciary, which have become payable,
have been paid, and that all taxes which may become due are secured by
bond, deposit or otherwise. The certificate of the Tax Commission and the
receipt for the amount of the tax therein certified shall be conclusive as
to the payment of the tax, to the extent of said certificate.
(2) For the purpose of facilitating the settlement and distribution of estates
held by fiduciaries, the Tax Commission, with the approval of the Attorney-
General, may, on behalf of the State agree upon the amount of taxes at
any time due or to become due from such fiduciaries under the provisions
of this Article, and payment in accordance with such agreement shall be
full satisfaction of the taxes to which the agreement relates.
1927, XXXV, 1.
§ 416. Penalties. — (1) If any taxpayer without intent to evade any tax
imposed by this Article, shall fail to file a return of income or to pay a
tax, if one is due, at the time required by or under the provisions of this
Article, but shall voluntarily file a correct return of income and pay the
tax due, there shall be added to the tax an additional amount equal to five
per cent thereof, and an additional one per cent for each month or fraction
of a month during which the tax remains unpaid.
865 Civil Code § 416
(2) If any taxpayer fails voluntarily to file a return of income or to pay
a tax, if one is due, within sixty days of the time required by or under the
provisions of this Article, the tax shall be increased by twenty-five per cent.
(3) The Tax Commission shall have power, upon making a record of its
reason therefor, to waive or reduce any of the additional taxes or interest
provided in subdivisions (1) and (2), (5) and (6) of this section, or in sub-
divisions (2), (3) and (4) of Section 409.
(4) If any taxpayer fails to file a return within sixty days of the time
prescribed by this Article, any judge of the Circuit Court, upon petition
of the Tax Commission, shall issue a writ of mandamus requiring such person
to file a return. The order of notice upon the petition shall be returnable
not later than ten days after the filing of the petition. The petition shall
be heard and determined on the return day or on such day thereafter as the
court shall fix, having regard to the speediest possible determination of the
case, consistent with the rights of the parties. The judgment shall include
costs in favor of the prevailing party. All writs and processes may be issued
from the clerk's office in any county, and except as aforesaid, shall be re-
turnable as the court shall order.
(5) Any person who, without fraudulent intent, fails to pay any tax or
to make, render, sign or verify any return, or to supply any information,
within the time required by or under the provisions of this Article, shall be
liable to a penalty of not more than $1,000.00, to be recovered by the Attorney
General, in the name of the people, by action in any court of competent
jurisdiction.
(6) Any person or any officer or employee of any corporation or member
or employee of any partnership, who, with intent to evade any requirement
of this Article, or any lawful requirements of the Tax Commission thereunder,
shall fail to pay any tax or to make, sign or verify any return or to supply
any information required by or under the provisions of this Article, or who,
with like intent, shall make, render, sign or verify any false or fraudulent
return or statement, or shall supply any false or fraudulent information,
shall be liable to a penalty of not less than $500.00 or more than $500.00
to be recovered by the Attorney General in the name of the people, by action
of any court of competent jurisdiction, and shall also be guilty of a mis-
demeanor and shall upon conviction, be fined not to exceed $5,000.00 or be
imprisoned not to exceed five years or both, at the discretion of the court.
(7) The Tax Commission may compromise any civil or criminal case arising
under the provisions of this Article instead of commencing suit thereon, and
may compromise any such case with the consent of the Attorney-General after
suit thereon has been commenced. Where any case is compromised the Tax
Commission shall keep on file in the office of the Tax Commission reasons
for settlement of any case by compromise, together with a statement of the
amount of tax assessed, the amount of additional tax or penalty or interest
imposed by law in consequence of the neglect or delinquency of the person
against whom the tax is assessed, and the amount actually paid in accordance
with the terms of the compromise.
(8) The failure to do any act required by or under the provisions of this
Article shall be deemed an act committed in part at the office of the Tax
Commission in Columbia, South Carolina. The certificate of the Tax Com-
§ 417 Civil Code 866
mission to the effect that a tax has not been paid, that a return has not
been filed, or that information has not been supplied as required by or under
the provisions of this Article, shall be prima facie evidence that such tax has
not been paid, that such return has not been filed and that such information
has not been supplied,
(9) If any taxpayer who has failed to file a return or has filed an in-
correct or insufficient return, and has been notified by the Tax Commission
of his delinquency, refuses or neglects within twenty days after such notice
to file a proper return, or files a fraudulent return, the Tax Commission shall
determine the income of such taxpayer according to its best information
and belief and assess the same at not more than double the amount so
determined. The Tax Commission may in its discretion allow further time
for the filing of a return in such case.
1927, XXXV, 1.
§ 417. Revision Remedies and Proceedings for Relief of Taxpayers — ^Re-
vision by Tax Commission. — A taxpayer may apply to the Tax Commission
for revision of the tax assessed against him, at any time within one year
from the time of the filing of the return, or from the date of the notice
of the assessment of any additional tax. The Tax Commission shall grant
a hearing thereon and if upon such hearing, it shall determine that the
tax is excessive or incorrect, it shall re-settle the same accordingly. The
Tax Commission shall notify the taxpayer of its determination and shall
refund to the taxpayer the amount, if any, paid in excess of the tax found by
it to be due.
1927, XXXV, 1.
§ 418. Collection not Prevented by Court order. — The collection of income
taxes as provided in this Article or in prior Articles, shall not be stayed or
prevented by any injunction, writ or order issued by any court or judge
thereon; and no writ, order or process of any kind whatsoever staying or
preventing the South Carolina Tax Commission from taking any step or pro-
ceeding in the assessment or collection of any income tax whether such tax
is legally due or not will in any case be granted by any court or the judge
of any court; but in all cases whatsoever the person against whom any in-
come tax shall stand charged by the South Carolina Tax Commission shall be
required to pay the same in such funds and moneys as the said South Carolina
Tax Commission shall be authorized to receive by any Act of the General
Assembly, and thereupon shall have his remedy as is hereinafter provided.
1927, XXXV, 1.
§ 419. Payment under Protest. — In all cases in which any income taxes
are now or shall be hereafter charged by the South Carolina Tax Commission
against any person, and the South Carolina Tax Commission shall claim the
payment of the taxes so charged, or shall take any step or proceeding to
collect the same, the person against whom such taxes are charged, or against
whom such steps or proceedings shall be taken, shall, if he conceives the
same to be unjust or illegal for any cause, pay the said taxes, which shall
include the penalties, notwithstanding, under protest in writing in such funds
and moneys as the said South Carolina Tax Commission shall be authorized
to receive ; and upon such payment being made the South Carolina Tax Com-
mission shall pay the taxes, and penalties, if any, so collected into the State
867 Civil Code § 420
Treasury as now provided by law giving notice at the time to the State
Treasurer that the payment was made under protest; and the person so pay-
ing said taxes may at any time within thirty days after making such pay-
ment, but not afterwards, bring an action against the South Carolina Tax
Commission for the recovery thereof in the Court of Common Pleas for
any county having jurisdiction; and if it be determined in said action that
such taxes, and penalties if any, were wrongfully or illegally collected, for
any reason going to the merits, then the court before whom the case is
tried shall certify of record that the same were wrongfully collected and
ought to be refunded, and thereupon the South Carolina Tax Commission
shall issue its order to the State Treasurer to refund the said taxes, and
penalties if any, so paid in conformity with the order of the court, which
shall be paid in preference to other claims against the State Treasury;
there shall be no other remedy in any case of the illegal or wrongful collection
of income taxes or attempt to collect such taxes than that provided in this
Article.
1927, XXXV, 1.
§ 420. Tax Commission to Administer this Article. — The Tax Commission
shall administer and enforce the tax herein imposed.
1927, XXXV, 1.
§ 421. Power of Tax Commission. — The Tax Commission for the purpose
of ascertaining the correctness of any return or for the purpose of making
an estimate of the taxable income of any taxpayer, shall have power to
examine or cause to be examined by any agent or representative designated
by it for that purpose, any books, papers, records or memoranda bearing
upon the matters required to be included in the return. "Where any person
who is required to make a return under this Article fails so to do at the
the time required, or delivers any return which, in the opinion of the Tax
Commission is erroneous or refuses to allow any regularly authorized agent
of the Tax Commission to examine his books and records, it shall be lawful
for the Tax Commission to summons such person or any other person having
possession, care or custody of books of account containing entries relating
to the business of such person, or any other person it may deem proper to
appear before the Tax Commission and to produce such books at a time and
place named in the summons and to give testimony and answer questions
under oath, respecting any object of income liable to tax on the return thereof;
such summons shall in all cases be served by an authorized agent of the Tax
Commission by an attested copy delivered to such person in hand, or left
at his last or usual place of abode allowing such person one day for each
twenty-five miles he may be required to travel computed from the place of
service to the place of examination; when the summons requires the produc-
tion of books and returns, it shall be sufficient if such books are described
with reasonable certainty; and whenever any person summoned under the
provisions of this Section, neglects or refuses to obey such summons as re-
quired, the Tax Commission may apply to any Circuit Judge of the South
Carolina Circuit Court for an attachment against him for contempt. It shall
be the duty of such Judge to hear the application and if satisfactory proof
is made, to issue an attachment directed to the Sheriff of the county in
which the person resides for the arrest of such person and upon his being
brought before him to proceed to a hearing of the case, and upon such hear-
§ 422 Civil Code 868
ing the Judge shall have power to make such order as he shall deem proper
not inconsistent with existing laws for the punishment of contempt to enfore
obedience to the requirements of the summons and to punish such person
for his default or disobedience.
1927, XXXV, 1.
§ 422. Officers, Agents and Employees. — (1) The Tax Commission may
appoint and remove a person to be known as the Income Tax Director, who
under its direction, shall have the supervision and control of the assessment
and collection of the income taxes provided in this Article ; the Tax Com-
mission may also appoint such other officers, agents, deputies, clerks and
employees as it may deem necessary, such persons to have such duties and
powers as the Tax Commission may from time to time prescribe.
(2) The salaries of all officers, agents and employees employed by the
Tax Commission shall be such as it may prescribe, not to exceed such amounts
as may be appropriated therefor by the Legislature, and the members of the
Tax Commission and such officers, agents and employees shall be allowed
such reasonable and necessary traveling and other expenses as may be in-
curred in the performance of their duties, not to exceed the amount appro-
priated therefor by the Legislature.
(3) The Tax Commission may require such of the officers, agents and
employees as it may designate, to give bond for the faithful performance of
their duties in such sum and with such sureties as it may determine, and
all premiums on such bonds shall be paid by the Tax Commission out of
monej^s appropriated for the purpose of this Article.
1927, XXXV, 1.
§ 423. Oath and acknowledgment. — The members of the Tax Commission
and such officers as it may designate, shall have the power to administer
an oath to any person or to take the acknowledgment of any person in
respect of any return or report required by this Article, or the rules and
regulations of the Tax Commission,
1927, XXXV, 1.
§ 424. Publication of statistics. — The Tax Commission shall prepare and
publish annually statistics reasonably available with respect to the operation
of this Article, including amounts collected, classifications of taxpayers, and
such other facts as are deemed pertinent and valuable.
1927, XXXV, 1.
§ 425. Secrecy required of officials, penalty for violation. — (1) Except in
accordance with proper judicial order or as otherwise provided by law, it
shall be unlawful for the members of the Tax Commission, any deputy,
agent, clerk or other officer or employee, to divulge or make known in any
manner the amount of income or any particulars set forth or disclosed in
any report or return required under this Article. Nothing herein shall be
construed to prohibit the publication of statistics, so classified as to prevent
the identification of particular reports or returns and the items thereof, or
the inspection by the Attorney-General or other legal representative of the
State, of the report or return of any taxpayer who shall bring action to
set aside or review the tax based thereon, or against whom an action or
proceeding has been instituted to recover any tax or any penalty imposed
869 Civil Code § 426
by this Article. Reports and returns shall be preserved for five years and
thereafter, until the Tax Commission orders them to be destroyed.
(2) Any offense against subdivision one of this section shall be punished
by a fine of not exceeding one thousand ($1,000.00) dollars or by imprison-
ment not exceeding one year, or both, at the discretion of the Court, and
if the offender be an officer or employee of the State, he shall be dismissed
from office and be incapable of holding any public office in this State for
a period of five years thereafter.
(3) Notwithstanding the provisions of this section, the Tax Commission
may permit the Commissioner of Internal Revenue of the United States, or
the proper officer of any State imposing an income tax similar to that im-
posed by this Article, or the authorized representative of either such officer,
to inspect the income tax returns of any taxpayer, or may furnish to such
officer or his authorized representative an abstract of the return of income
of any taxpayer or supply him with information concerning any item of
income contained in any return, or disclosed by the report of any investigation
of the income or return of income of any taxpayer ; but such permission shall
be granted or such information furnished to such officer or his representative,
only if the statutes of the United States or of such other State, as the case
may be, grant substantially similar privileges to the proper officer of this
State charged with the administration of this Article.
1927, XXXV, 1.
§ 426. Regulations. — The Tax Commission may from time to time, mal£e
such rules and regulations, not inconsistent with this Article, as it may deem
necessary to enforce its provisions, and the same shall have full force and
effect of law.
1927, XXXV, 1.
§ 427. Payment by Commission to State Treasurer the Tax. — The Tax Com-
mission shall pay to the State Treasurer to the credit of the general fund,
all taxes, interest, and penalties collected under this Article as appears from
lists made and returns filed. Said payment shall be made by check drawn
in favor of the State Treasurer, and signed by the Director of the Income
Tax Division and countersigned by the Chairman of the Tax Commission or
by the two other members of the Tax Commission.
1927, XXXV, 1 ; 1930, XXXVI, 1361.
§ 428. Unconstitutionality or invalidity. — If any clause, sentence, paragraph
or part of this Article shall, for any reason, be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect, impair,
or invalidate the remainder of this Article, but shall be confined in its opera-
tion to the clause, sentence, paragraph or part thereof directly involved in
the controversy in which such judgment shall have been rendered. No caption
of any section or set of sections shall in any way affect the interpretation
of this Article or any part thereof.
1927, XXXV, 1.
§ 429. Use of Federal Return Blanks.— The South Carolina Tax Com-
mission shall use as far as possible and practicable for filing returns for
income tax, blanks as used by the United States down to the net income
part of said blanks.
1927, XXXV, 1.
§ 430 Civil Code 870
ARTICLE 2
Inheritance Tax
430. Taxable Transfers. 445. Final Discharge and Certificate of Pay-
431. 436. Estates Less Than Fee. ment.
432. Gift to Executor or Trustee. 446. Powers of Tax Commission.
433. When Tax Due. 447. Appointment of Representative for
434. Representative to Deduct Tax. Non-resident.
435. Legacy Payable Out of Realty. 448. Transfer of Security of Corporations
437. Sale of Real Estate. and Fiduciaries.
438, 440. Duties of Representative and of 449. Absence of Local Administration on
Appraisers. Non-resident's Estate.
439. Duties of Probate Judge. 450. Decree Not Binding Unless Commis-
441. Assessment of Tax. sion Notified.
442. Re-appraisals and Appeals. 451. Blanks and Forms.
443. Appeal from Assessment. 4.52. Certification to State Treasurer.
444. Derelict Estates. 453. Proceedings to Collect Taxes.
454. Accrued Penalties.
§ 430. What Transfers are Taxable — Rates of Taxation — Exemptions —
"Transfers defined." — A tax shall be, and is hereby, imposed upon the transfer
of any property, real, personal or mixed, or of any interest therein or income there-
from, in trust or otherwise, and such transfer shall be held and construed to in-
clude all debts and all obligations, secured and unsecured, owned by any resi-
dent, citizen, person or corporation of this State to any non-resident, except
bonds issued by the State of South Carolina, or any subdivision thereof, and
Farm Loan Bonds issued pursuant to the Act of Congress, known as the Farm
Loan Act, approved the 17th day of July, 1917, and Collateral Trust Deben-
tures or other similar obligations issued pursuant to the Act of Congress,
known as the Agricultural Credits Act of 1923, approved March 4th, 1923,
when such bonds are held and owned by any non-resident without the State
of South Carolina, and all property and the rights of any nature whatsoever
over which this State has jurisdiction to enforce the payment of the tax,
to persons, institutions or corporations, not hereinafter exempted, for the
support of the State Government in the following cases:
(a) When the transfer is by will or by the intestate laws of this State
from any person dying seized or possessed of the property while a resident
of the State,
(b) When the transfer is by will or intestate laws of property within the
State, and the decedent was a non-resident of the State at the time of his
death.
(c) When the transfer is of property made by a resident or by a non-
resident when such non-resident's property is within this State, by deed,
grant, bargain, sale or gift, made in contemplation of death of the gra'ntor,
vendor or donor, or intended to take effect in possession or enjoyment at or
after such death. Transfers of property by gift or deed, between parties
related by blood or marriage, made and completed within five years prior
to death, and without an adequate, valuable consideration, shall be con-
sidered made in contemplation of death.
(d) Whenever any person, institution or corporation shall exercise a power
of appointment derived from any disposition of property made either before
or after the passage of this Article, such appointment, when made, shall be
deemed a taxable transfer under the provisions of this Article, in the same
manner as though the property to which such appointment relates belong
absolutely to the donee of such power and had been bequeathed or devised
871 Civil Code § 430
by such donee by will; and whenever any person or corporation possessing
such a power of appointment so derived shall omit or fail to exercise the
same within the time provided therefor, in whole or in part, a transfer tax-
able under the provisions of this Article shall be deemed to take to the ex-
tent of such omission or failure, in the same manner as though the person or
corporations thereby becoming entitled to the possession or enjoyment of
the property to which such power related had succeeded thereto by a will
of the donee of the power failing to exercise such power, taking effect at the
time of such omission or failure.
(e) Whenever property, real or personal, is held in the joint names of
two or more persons, or is deposited in banks or other institutions or deposi-
tories in the joint names of two or more persons and payable to either or
the survivor, upon the death of one of such persons the right of the sur-
viving tenant or joint tenants, person or persons to the immediate ownership
or possession, and enjoyment of such property, shall be deemed a transfer
taxable under the provisions of this Article in the same manner as though
the whole property to which such transfer relates was owned by said parties
as tenants in common and had been bequeathed to the surviving joint tenant
or joint tenants, person or persons by such deceased joint tenant or joint
depositor by will.
Whenever the beneficial interest to any property or income therefrom shall
pass to or for the use of any husband, wife, minor child, minor grandchild,
adult children, adult grandchildren, father or mother, in every such case
the rate of tax shall be 1% on any amount up to and including the sum
of $20,000 in excess of the exemption; 2% on all sums in excess of $20,000,
and not exceeding $40,000; 3% on all sums in excess of $40',000', and not
exceeding $80,000; 4% on all sums in excess of $80,000, and not exceeding
$150,000; 5% on all sums in excess of $150,000, and not exceeding $300,000;
6% on all sums in excess of $300,000; Provided, That any legacy inheritance,
transfer, appointment or interest passing to a husband or wife, which may
be valued at less than $10,000, shall not be subject to any such duty or
taxes, and the taxes shall be levied in such cases only upon the excess of
$10,000, received by each such person; and Provided, further. That any gift,
legacy inheritance, transfer, appointment or interest passing to each minor
child which may be valued at a sum less than $7,500, shall not be subject
to any such duty or taxes, and the taxes shall be levied in such cases only
upon the excess of $7,500 received by each person; and Provided, further,
That any gift, legacy, inheritance, transfer, appointment or interest passing
to adult children and father and mother which may be valued at less than
$5,000 shall not be subject to any such duty or taxes, and the tax shall bte
levied in such cases upon the excess of $5,000 received by each such person.
The term child or children wherever used in this Article shall be so construed
to include a child or children legally adopted in conformity with the laws
of this or any other State. "Beneficial interest" wherever it appears in
this Article shall mean the net value of the estate, real and personal or mixed,
devised, inherited or otherwise passing under the provisions of this Article
after deducting all valid and subsisting mortgages, liens or other debts due
thereon by the deceased.
Whenever the beneficial interest of any property or income therefrom shall
pass to or for the use of any lineal ancestors, lineal descendants, other than
hereinabove specified, or to brothers, sisters, uncle, aunts, nieces or nephews
§ 430 Civil Code 872
or the wife or widow of a son, or the husband of a daughter, in every such
case the rate of tax shall be as follows: 2% on any amount up to and
including $20,000; 3% on all sums in excess of $20,000, and not exceeding
$40,000; 4% on all sums in excess of $40,000, and not exceeding $80,000;
5% on all sums in excess of $80,000, and not exceeding $150,000; 6% on
all sums in excess of $150,000', and not exceeding $300,000; 7% on all sums
in excess of $300,000; Provided^ That any gift, legacy, inheritance, transfer,
appointment or interest passing to any lineal ancestors, lineal descendants
other than above specified, and brothers, sisters, uncles, aunts, nieces and
nephews, and the wife or widow of a son, or the husband of a daughter,
which may be valued at less than $500, shall not be subject to any such duty
or taxes, and the tax is to be levied in such cases only upon the excess of
$500 received by each person. In all other cases the rate of tax shall be
as follows: . 4% on any amount up to and including the sum of $20,000;
6% on all sums in excess of $20,000, and not exceeding $40,000; 8% on all
sums in excess of $40,000, and not exceeding $80,000; 10% on all sums in
excess of $80,000 and not exceeding $150,000; 12% on all sums in excess of
$150,000, and not exceeding $300,000; 14% on all sums in excess of $300,000:
Provided, further^ That any gift, legacy, inheritance, transfer, appointment
or interest passing to any person or corporation in the preceding and last
above mentioned class, which may be valued at less than $200, shall not be
subject to any duty or taxes and the tax is to be levied in such cases only
upon the excess of $200 received by each person; Provided^ further, That all
property which shall so pass to or for the use of any educational, religious,
cemetery, or other institutions, societies or public charities in the State,
at, for or upon trust for any charitable purpose in this State, or for the
care of cemetery lots, or for a city or town in this State, for public purposes,
shall not be subject to any tax under the provisions of this Article.
Provided, further, The tax imposed by this Article in respect of personal
property (except tangible personal property having an actual situs in this
State) shall not be payable: (a) if the transferor at the time of his death
was a resident of the State or territory of the United States, or of any foreign
country, which at the time of his death did not impose a transfer tax or
death tax of any character in respect of property or residents of this State
(except tangible personal property having an actual situs in such State or
territory or foreign country) ; or (b) if the laws of the State, territory or
country of residence of the transferor at the time of his death contained a
reciprocal exemption provision under which non-residents were exempted from
transfer taxes or death taxes of every character in respect to personal prop-
erty (except tangible personal property having an actual situs therein), pro-
vided the State, territory or country of residence of such non-resident, al-
lowed a similar exemption to residents of the State, territory, or country of
residence of such transferor. For the purpose of this Section the District of
Columbia and possessions of the United States shall be considered territories
of the United States. Provided, That this Article shall not go into effect
until January 1st, 1930, and shall not affect any tax then in process of
collection. Provided, That the provisions of this Article shall not apply to
those states which have no inheritance tax law.
1922, XXXII, 800; 1924, XXXIII, 902; 1925, XXXIV, 201; 1929, XXXVI, 226.
873 Civil Code ^ 431
§ 431. An Interest in Property Less than an Estate in Fee. — ^When any
interest in property less than an estate in fee shall pass by will or other-
wise, as set forth in Section 430 to one or more beneficiaries, with remainder
to others, the several interests of such beneficiaries, except as they may be
entitled to exemption under the provisions of Section 430, shall be subject
to said tax. The value of the annuity or life estate shall be determined by
the actuaries' combined experience tables at 4% compound interest* and the
value of any intermediate estate less than a fee shall be so determined when-
ever possible. The value of a remainder after such estate shall be determined
by subtracting the value of the intermediate estate from the total value of
the bequest or devise. Whenever such intermediate estate or remainder is
conditioned upon the happening of a contingency or dependant upon the
exercise of a discretion, so that the value of either cannot be determined
by the tables as hereinabove provided, the value of the property which is
the subject of the bequest shall be determined as provided in Section 442,
and such value having thus been ascertained, the South Carolina Tax Com-
mission shall, upon such evidence as may be furnished by the will and the
executor's statement, or by the beneficiaries or otherwise, determine the value
of the interest of the several beneficiares, and the values thus determined shall
be deemed to be the values of such several interests for the purpose of the
assessment of the tax except in so far as they shall be changed by the
Supreme Court upon appeal. The executor or any beneficiary aggrieved by
♦Editorial Note — For the convenience of users of the Code the table referred to above
for use in computing the value of life estates, annuities for life, intermediate estates, and
remainders, and some explanatory matter furnished by the South Carolina Tax Commis-
sion follow :
(1.) To compute the value of an annuity for life, multiply the amount of the annuity
by the figure in column 1 opposite the age of the beneficiary, at the nearest birthdaj' ;
the age when the first payment of the annuity is due (the date of death of the deceased
if not otherwise stipulated in the will) is the proper age for this computation.
Example :
A, who is 24 years, 7 months, old at the date of death of the decedent is to receive
annuity of $1,000 a year, first payment to be made one year after the death of the de-
cedent. His age at the time the first payment is due, will be 25 years, 7 months, or — to
his nearest birthday — 26 years. Multiplying the amount of the annuity ($1,000) by the
figure in column 1 after the age 26, (18.660) gives $18,660, as the value of the annuity
($l,000xl8.660z=$18,660.)
If the annuity does not begin to run for a period of more than one year, it will be
necessary to discount the value so computed at the rate of 4% per annum compounded,
i. e., to take the present worth of the value computed as above. (See interest table giving
the present worth of $1 at compound interest, 4%).
(2.) To compute the value of a life estate multiply the principal of the fund (the full
fair value of the property as assessed) by the figure in column 2 opposite the age of the
beneficiary, at the nearest birthday, at the rate of the death of the deceased.
Example :
B, who is 42 years, 4 months, old at the death of the deceased, is to receive a life estate
in property valued at $70,000. His age to the nearest birthday is 42 years. Multiplying
the principal ($70,000) by the figure in column 2 opposite the age 42 (.62484), gives
$43,738.80 as the value of the life estate inherited by B.
(3.) To compute the value of a remainder after a life estate or annuity is taken out
of an estate, compute the value of the life estate or annuity and subtract this amount from
the principal (the full fair value of the property as assessed) ; the difference so obtained
is the value of the remainder.
Example :
C is to inherit the remainder after the life estate enjoyed by B. The value of this
remainder is the difference between. the value of the life estate and the total value of the
property ($70,000— $43,738.80=$26,621.20) .
Directions for the solution of other problems will be furnished by the Inheritance Tax
Division upon request.
§ 431
Civil Code
874
such determination of the value any such interest by the South Carolina
Tax Commission may at any time within thirty days after notice thereof
appeal therefrom to the Supreme Court, which Court shall determine such
value as well as the lawful tax thereon. Whenever the identity of the
beneficiary who is to take such a remainder is conditioned upon the happen-
ing of a contingency or dependent upon the exercise of a discretion, the
South Carolina Tax Commission shall assess the tax upon such remainder
at the highest rate and amount, which, on the happening of any of the
said contingencies or conditions, or by the exercise of such discretion, would
be possible under the provisions of Section 430, and the executors shall be
liable for such tax as in other cases : Provided, however^ That if at the termina-
tion of the intermediate estate, such remainder or any portion thereof shall
pass to a person or corporation which at the time of the death of the
decedent was exempt from such tax, such person or corporation may at
any time within one year after the termination of the intermediate estate,
But not afterwards, apply to the South Carolina Tax Commission for an
abatement of the tax on such remainder as provided in Section 441 and the
the State Treasurer, upon the order of the South Carolina Tax Commission,
shall repay the amount adjudged to have been illegally exacted as provided
in said Section 441, with interest thereon at the rate of three per cent,
per annum, from the date of the payment of the tax.
1922, XXXII, 800.
Editorial note continued from bottom of proceeding page.
Age
Col. 1
Value of
an Annuity
of $la
Year for Life.
10 $20,454
11 20.369
12 20.282
13 20.191
14 20.096
15 19.998
16 19.896
17 19.790
18 19.681
19 19.568
20 19.450
21 19.329
22 19.204
23 19.075
24 18.941
25 18.803
26 18.660
27 18.512
28 18.360
29 18.202
30 18.040
31 17.872
32 17.698
33 17.520
34 17.335
35 17.144
36 16.948
37 16.744
38 16.534
39 16.317
Col. 2
Value of
a Life
Estate
of $L
.81816
.81476
.81128
.80764
.80384
.79992
.79584
.79160
.78724
.78272
.77800
.77316
.76816
.76300
.75764
.75212
.74640
.74048
.73440
.72808
.72160
.71488
.70792
.70080
.69340
.68576
.67792
.66976
.66136
.65268
Age
Col. 1
Value of
an Annuity
of $la
Year for Life.
55 11.978
56 11.670
57 11.359
58 11.046
59 10.731
60 10.415
61 10.098
62 9.781
63 9.464
64 9.149
65 8.836
66 8.525
67 8.217
68 7.913
69 7.613
70 7.317
71 7.026
72 6.740
73 6.459
74 6.184
75 5.915
76 5.651
77 5.394
78 5.143
79 4.899
80 4.661
81 4.429
82 4.203
83 3.980
84 3.761
Col. 2
Value of
a Life
Estate
of $1.
.47912
.46680
.45436
.44184
.42924
.41660
.40302
.39124
.37856
.36596
.35344
.34100
.32868
.31652
.30452
.29268
.28104
.26960
.25836
.24736
.23660
.22604
.21576
.20572
.19596
.18644
.17716
.16812
.15920
.15044
875
Civil Code
§ 432
§ 432. Bequest or Legacy to an Executor or Trustee. — ^If a testator gives,
bequeaths, or devises to his executors or trustees any property otherwise
liable to said tax, in lieu of their compensation, the value thereof in excess
of their lawful compensation, as determined by the Probate Court, upon
the application of any interested party or the South Carolina Tax Com-
mission, shall nevertheless be subject to the provisions of this Article.
1922, XXXII, 800.
§ 433. When Due — Extension — ^Interest. — All taxes imposed by the pro-
visions of this Article, including taxes on intermediate estates and remainders
as set forth in Section 431, shall be due and payable to the State Treasurer
by the executors, administrators or trustees, at the expiration of one year
after the date of their qualifications. If the Probate Court, or other Court
having jurisdiction has ordered the executor or administrator to retain funds
to satisfy a claim of a creditor, or if there be pending litigation as to the
distribution or ownership of any part of the estate, the payment of the tax
may be suspended by the South Carolina Tax Commission, upon application
in writing, to await the disposition of such claim or litigation. In any event,
if the taxes are not paid within one year from the date of the qualification
of the fiduciary, interest at the rate of ten per cent per annum shall be
charged and collected; and said taxes and interest thereon shall be and
remain a lien on the property subject to the taxes until same are paid.
1922, XXXII, 800 ; 1924, XXXIII, 902.
§ 434. Executor, Administrator, or Trustee to Deduct Tax. — An executor,
or administrator, or trustee holding property subject to said tax shall deduct
the tax therefrom, or collect it from the legatee or person entitled to said
property, and he shall not deliver property or a specific legacy subject to the
said tax until he has collected the tax thereon. When a specific bequest of
personal property other than money is subject to a tax under the provisions
of this Article, and the legatee neglects or refuses to pay the tax upon
demand, the executor or trustee may, upon such notice as the Probate Court
may direct, be authorized to sell such property, or if the same can be
divided, such portion thereof as may be necessary, and shall deduct the tax
from the proceeds of such sale, and shall account to the legatee for the
Editorial note continued from bottom of preceeding page.
Age
Col. 1 Col. 2
Value of Value of
an Annuity a Life
of $1 a Estate
Year for Life, of $1.
Age
Col. 1 Col. 2
Value of Value of
an Annuity a Life
of $1 a Estate
Year for Life, of $1.
40 16.093 .64.372
41 15.861 .63444
42 15.621 .62484
43 15.374 .61496
44 15.119 .60476
45 14.857 .59428
46 14.590 .58360
47 14.317 .57268
48 14.039 .56156
49 13.757 .55028
50 13.470 .53880
51 13.179 .52716
52 12.884 .51536
53 12.585 .50340
54 12.283 .49132
85 3.544 .14176
86 3.328 .13312
87 3.114 .12456
88 2.901 .11604
89 2.691 .10764
90 2.485 .09940
91 2.284 .09136
92 2.090 .08360
93 1.906 .07624
94 1.737 .06948
95 1.584 .06336
96 1.462 .05848
97 1.367 .05468
98 1.240 .04960
99 1.000 .04000
§ 435 Civil Code 876
balance, if any, of such proceeds, in lieu of the property. An executor or
administrator shall collect taxes due upon land which is subject to tax
under the provisions hereof from the heirs or devisees entitled thereto, and
he may be authorized to sell said land according to the provisions of Section
437, if they refuse or neglect to pay said tax. When a conveyance made
by a decedent during his lifetime is subject to said tax, and the property
thus conveyed, being personal property, is without the State or is removed
from the State before the tax is paid, such tax shall become a lien upon
all the property of the decedent, and shall be chargeable as an expense of
administration; and the executor or administrator shall collect taxes due
on account of such conveyance and may be authorized to sell any property
subject to the lien of such tax, for the payment thereof, as in other cases.
1922, XXXII, 800.
§ 435. If a Leg"acy is Payable Out of Real Estate. — If a legacy subject
to said tax is charged upon or payable out of real estate, the heir or devisee
before paying it shall deduct said tax therefrom and pay it to the executor,
administrator or trustee, and the tax shall remain a charge upon said real
estate until it is paid. Payment thereof may be enforced by the excutor,
administrator, or trustee in the same manner as the payment of the legacy
itself could be enforced.
1922, XXXII, 800.
§ 436. Executor's Duties if Property Less Than an Estate In Fee Is Devised
or Bequeathed. — When any interest in property less than an estate in fee
is devised or bequeathed, to one or more beneficiaries with remainder to
others, and the interest of one or more of the beneficiaries is subject to said
tax, the executor shall deduct the tax upon such taxable interests from the
whole property thus devised or bequeathed, and whenever property other
than money is so devised or bequeathed, he may, unless the taxes upon all
the taxable interests are paid when due by the beneficiaries, be authorized
to sell such property or such portion thereof as may be necessary, as pro-
vided in Sections 434 and 437, and having deducted the unpaid taxes on
such taxable interests from the proceeds of such sale, he shall account for
the balance in lieu of the property sold as in other cases.
1922, XXXII, 800.
§ 437. Court May Authorize Sale of Real Estate. — The Probate Court may
authorize executors, administrators and trustees to sell the real estate of
a decedent for the payment of said tax in the same manner as it may au-
thorize them to sell real estate for the payment of debts.
1922, XXXII, 800.
§ 438. Duties of Executors and Administrators — Statements to be Filed by
Administrators, etc.^Appraisals — Penalty for Failure'— Powers of Probate
Court and Tax Commission — Duties of Appraisers — Fees — Penalty.— Every ad-
ministrator shall prepare a statement in duplicate, showing per stirpes, as far
as can be ascertained the names of the heirs-at-law, and every executor shall
prepare a like statement, showing per stirpes, the names of all legatees and
devisees named in the will, or entitled to take thereunder, and stating
wTiether or not the same were living at the time of decendent's death,
which said statement shall also show the relationship to the decedent and ages
and post office address of all heirs-at-law or legatees and devisees, and the
877 Civil Code - § 438
relationsihip, post office address and age at the time of the death of the
decedent of all legatees and devisees to whom property is bequeathed or
devised for life or for a term of years, or subject to a contingency; or the
exercise of a discretion, and shall file the same with the Probate Court at
the time of his appointment. The statement shall also show the name, resi-
dence, and post office address of each executor, administrator or trustee.
Letters testamentary or letters of administration shall not be issued by the
Probate Court to any executor or administrator until he has filed such state-
ment in duplicate. And the Probate Judge shall not admit any will to
probate unless an application for letters testamentary or for letters of ad-
ministration, cum testamento annexo, has been filed and such executor or ad-
ministrator duly appointed. A true inventory of all property, both real
and personal, under oath, of every estate, in such form as the South Carolina
Tax Commission may prescribe, shall be filed in the Probate Court by the
executor, administrator or trustee within one month after his appointment.
If an executor, administrator or trustee neglects or refuses to comply with
any provision of this Section he shall be liable to a penalty of one thousand
dollars for each and every separate failure or neglect, and the official bond
of the executor, administrator or trustee shall be liable therefor, which shall
be recovered by the South Carolina Tax Commission for the use of the
State and an action for the recovery thereof may be brought in any Court
of competent jurisdiction and upon collection shall be paid into the State
Treasury; Provided^ the South Carolina Tax Commission, upon good cause
shown, may, in their discretion, remit the said penalty or penalties or any
part thereof. The Probate Court, after a hearing, and such notice as the
said Court may require, may remove said executor or administrator, and
appoint another person executor or administrator, as the case may be, and
the Probate Judge shall notify the South Carolina Tax Commission within
ten days after the expiration of said one month of the failure of any executor,
administrator or trustee to file such inventory in his office. An appraisal
of all property, both real and personal, under oath, of every estate, in such
form as the South Carolina Tax Commission may prescribe, shall be filed in
the Probate Court by the appraisers appointed by the Court, as now provided
by law, within thirty days after the filing of the said inventory; Provided,
The Probate Court shall not appoint any person as an appraiser who has any
interest in said estate or who is related by consanguinity or affinity within
the fourth degree to any person having any interest in said estate. If such
appraisal is not filed in the Probate Court within the time herein provided,
the Probate Judge shall notify the South Carolina Tax Commission within
ten days after the expiration of said one month of the failure of any appraiser
or appraisers to file such appraisement in his office, and upon such notice
the South Carolina Tax Commission shall require the said estate to be ap-
praised as provided for in Section 442. The Probate Judge appointing such
appraisers shall allow each appraiser three dollars ($3.00) per day and
mileage at the rate of five cents per mile for each mile actually traveled in
going to and from the place or places where the property ordered to be
appraised is situated: Provided, however, That where the value of the estate
does not exceed ($2,000.00) two thousand dollars, the allowance shall not
exceed one half of the foregoing. If any person shall obstruct or interfere
with any appraiser or appraisers, appointed by the said Probate Court or
employed by the South Carolina Tax Commission, in the discharge of his or
§ 439 Civil Code 878
their duties, the executor, administrator or trustee or the South Carolina
Tax Commission may apply to any Court of competent jurisdiction for an
injunction to restrain such obstruction or interference; and the person or
persons so obstructing or interfering with any such appraiser or appraisers
in the discharge of his or their duty shall be guilty of a misdemeanor and
upon conviction shall be punished by fine or imprisonment, in the discretion
of the Court. Whenever any person having control or possession of any
property, real or personal, claimed by an executor, administrator or trustee,
or the South Carolina Tax Commission, as belonging to an estate being ad-
ministered by him, shall upon demand, fail or refuse to exhibit such prop-
erty to such executor, administrator, or trustee, or the South Carolina Tax
Commission, in order that a true inventory may be made of such estate,
such executor, administrator or trustee, or the South Carolina Tax Commission,
may apply to any Court of competent jurisdiction, for a mandamus to compel
such person or persons in possession or control of such property to exhibit
such property for inventory, the failure or refusal of such person or persons
having control or possession of property claimed by an executor, adminis-
trator, or trustee, or the South Carolina Tax Commission, as so belonging to
the estate, to so exhibit such property to the executor, administrator or
trustee or the South Carolina Tax Commission for inventory, shall be guilty
of a misdemeanor and upon conviction shall be punished by fine or imprison-
ment, in the discretion of the Court.
1922, XXXII, 800 ; 1924, XXXIII, 902.
§ 439. Duties of Probate Judge — Penalties for Neg-lect by Probate Judge
— Fees. — The Probate Judge shall, within thirty days after it is filed, send
to the South Carolina Tax Commission, by mail, one copy of every state-
ment filed with him by the executors and administrators, as provided in
Section 438, a copy of every will admitted to probate, and a copy of the
inventory and appraisal of every estate, and he shall in like manner send
to the South Carolina Tax Commission a copy of every account of an executor
or administrator within seven days after it is filed, but the South Carolina
Tax Commission shall have the power to pass general or special rules or
orders as may dispense with the requirements that the Probate Judge send
to it copies of any or all papers in case it is manifest that no tax will be
payable under the terms of this Article. The Probate Judge shall also furnish
copies of papers and such information as to the records and files in his
office in such form as the South Carolina Tax Commission may require.
In case any Probate Judge shall refuse, fail or neglect to require the filing
of the statement as provided for in Section 438 before he shall issue Letters
of Administration or Letters Testamentary or if he shall admit a will to
Probate without at the same time appointing an executor or administrator,
cum testamento annexo, as provided in Section 438, he shall be subject to a
penalty of one hundred dollars, and in case the Probate Judge shall refuse,
fail or neglect to furnish the copies of papers or to furnish information as
required under the provisions of this Article he shall be subject to a penalty
of fifty dollars in each and every case of such refusal, failure or neglect and
an additional penalty of ten dollars per day for each day's omission after
the time limited in this Article for furnishing such copies or such information,
and the official bond of such Probate Judge shall be held liable for all
penalties provided for in this section. Such penalty or penalties maj^ be
879 Civil Code § 440
recovered by the South Carolina Tax Commission in the name of the State
and on collection shall be paid into the State Treasury. The Attorney Gen-
eral or any of the several Solicitors, on request of the South Carolina Tax!
Commission, shall institute such action in the Court of Common Pleas in the
County in which such Probate Judge resides, for the recovery of such penalty
or penalties ; Provided^ The South Carolina Tax Commission, upon good cause
shown, may, in their discretion, remit the said penalty or penalties or any
part thereof prescribed in this Section. The fees of the Probate Judge for
copies furnished under the provisions of this Section shall be ten cents per
hundred words, and shall be charged against the estate as other fees allowed
the Probate Judge. And the Probate Judge, or other Judge exercising probate
jurisdiction, shall also, be paid, in addition to his other fees and salary
received by him, fees according to the following schedule for each estate
settled :
On the first $100.00 of tax collected 5%
Above $100.00 and up to $1,000.00 2%
Above $1,000.00 and up to $10,000.00 11/2%
Above $10,000.00 and up to $50,000.00 1%
Above $50,000.00 and up to $100,000.00 % of 1%
Above $100,000.00 and up to $300,000.00 I/2 of 1%
Above $300,000.00 1^ of 1%
Provided^ That when the total fees received by the Probate Judge under
this schedule shall in any one year exceed one thousand dollars, the State
Treasurer shall retain three-fourths of the excess above $1,000.00 and shall
turn such excess into the general funds of the treasury, that all fees allowed
under this schedule shall be paid out of the taxes collected by the State
Treasurer immediately upon receipt thereof, and the receipt of the Officer
entitled thereto shall be sufficient voucher of the State Treasurer for paying
the same. Provided^ That if the Probate Judge shall fail or neglect to per-
form all or any duties required under this Article the South Carolina Tas3
Commission may order the State Treasurer to withhold any or all of the
fees provided for in the foregoing schedule and upon such order the State
Treasurer shall turn the amount of such fees in the general fund of the
Treasury. Provided, further, That the withholding of such fees from the Pro-
bate Judge shall be construed to be in addition to all other penalties provided
for in this section.
1922, XXXII, 800.
§ 440. Duty of Executor, Administrator, or Trustee to Report Real Estate
Transfers — Re-appraisals^ — Appeals. — ^If real estate of a decedent so passes to
another person as to become subject to said tax, his executor, administrator
or trustee shall inform the South Carolina Tax Commission thereof within six
months after his appointment, or if the fact is not known to him within that
time, then within one month after the fact becomes known to him.
1922,' XXXII, 800.
§ 441. Tax Commission to Assess the Tax — Certain Small Bequests May
Be Exempted. — The South Carolina Tax Commission shall determine the
amount of all taxes due and payable under the provisions of this Article,
and shall certify the amount so due and payable to the executor or adminis-
trator, if any, otherwise to the person or persons by whom the tax is payable ;
§ 442 Civil Code 880
but in the determination of the amount of any tax, the said South Carolina
Tax Commission shall not be required to consider any payments on account
of debts or expenses of administration which have not been allowed by the
Court having jurisdiction of said estate.
The amount due upon the claim of any creditor against the estate of a
deceased person arising under a contract made after the passage of this
Article, if payable by the terms of such contract at or after the death of
the deceased, shall be subject to the same tax imposed by this Article upon
a legacy of like amount. The value of legacies or distributive shares in the
estates of deceased persons for the purpose of the legacy or succession tax
shall not be diminished by reason of any claim against the estate based upon
such contract in favor of the person entitled to such legacies or distributive
shares, except in so far as it may be shown affirmatively by competent evidence
that such claim was legally due and payable in the lifetime of the decedent.
Payment of the amount so certified shall be a discharge of the tax. "When-
ever a specific bequest of household furniture, wearing apparel, personal
ornaments, or similar articles of small value is subject to a tax under the
provisions of this Article, the South Carolina Tax Commission, in its dis-
cretion, may abate such tax if, in its opinion, the tax is not of sufficient
amount to justify the labor and expense of its collection.
1922, XXXII, 800.
§ 442. Re-appraisals — Appeals. — If an inventory and appraisal is not filed
in the Probate Court, as provided in Section 438 or if the South Carolina
Tax Commission is not satisfied with the inventory and appraisal which
is filed, the South Carolina Commission may employ a suitable person to
appraise the property, and the executor or administrator shall show the
property of decedent to such appraisers upon demand, and shall make and
subscribe his oath that the property thus shown includes all the property,
both real and personal, of the decedent that has come to his knowledge or
possession. Such appraisers shall prepare an inventory of said property, and
shall appraise it at its actual market value at the time of the decedent's
death, and shall return such inventory and appraisal to the South Carolina
Tax Commission. An executor or administrator who shall neglect or refuse
to show the property of the decedent to such appraisers upon demand, and
to make and subscribe such oath shall be liable to the same penalty as for
a violation of the provision of said Section 438. Said tax shall be assessed
upon the actual market value of the property at the time of the decedent's
death. Such value shall be determined by the South Carolina Tax Com-
mission and notified by it to either the executor, administrator or trustee, or
to the person or persons by whom the tax is payable, and such determination
shall be final unless the value so determined shall be reduced by proceedings
as herein provided. Within thirty days after service of notice, which may
be by registered mail or other lawful manner, of the values as determined by
the South Carolina Tax Commission as herein provided, the executor, adminis-
trator, trustee, or if there be no fiduciary and the notice has been served
upon the person primarily liable for the tax, then such person may appeal
to the Circuit Court of the County wherein the estate is being administered,
upon filing exceptions to the last appraisal with the Judge of Probate in
writing within thirty (30)^ days from the date of notice of filing of such
appraisal as hereinbefore provided for. Such notice of appeal to be ac-
881 Civil Code § 443
eompanied by a detailed statement of each item of said appraisal, which
is to be reviewed, and no item of said appraisal shall be considered, or
reviewed, if not specifically set forth in such detailed statement. Copies of
such notice shall be forthwith served upon or mailed to all parties in interest
by the Judge of Probate. Such appeal shall be determined by the Circuit
Court, either in open Court or at Chambers, upon testimony before the Court
or taken before a referee appointed by the Court for that purpose.
The cost to be taxed as in equity causes in this State. The tax imposed
shall be assessed upon the value of the property as determined under the
provisions of this Article.
1922, XXXII, 800 ; 1924, XXXIII, 902 ; 1928, XXXV, 1319.
§ 443. Appeal from the Tax Commission's Assessment. — An executor, ad-
ministrator, trustee, devisee, legatee, distributee, or grantee, who is aggrieved
by the assessment of any tax by the South Carolina Tax Commission as pro-
vided in Section 441, may at any time within thirty days after notice of such
assessment appeal therefrom to the Supreme Court which court shall hear and
determine all questions relative to said tax, and the South Carolina Tax Com-
mission shall be the respondent, and shall represent the State in any such
proceedings : Provided, That within thirty days written notice of intention
to appeal shall be served upon the South Carolina Tax Commission, and
thereafter the case for appeal shall, so far as may be practicable, be perfected
and filed in the Supreme Court in the manner now provided by law for appeals
from the Circuit Court to the Supreme Court : Provided, further, That in case
the appellant and respondent are unable to agree what the case for appeal
shall contain, any Justice of the Supreme Court shall have jurisdiction to pass
any order or orders to set,tle the same.
1922, XXXII, 800.
§ 444. Derelict Estate — Duty of Probate Judg-e. — If upon the decease of
a person leaving an estate, a will disposing of such estate is not offered for
probate, and an executor or administrator cum tesfamento annexe appointed,
or an application for administration and the appointment of an administrator
made within four months after such decease, the proper Probate Court, upon
application by the South Carolina Tax Commission, shall appoint an Adminis-
trator. And if it shall come to the knowledge of a Probate Judge that any
person within his jurisdiction has died leaving an estate upon which no ap-
plication has been made for letters of Administration, and no administrator
appointed, or no will offered for probate or letters testamentary issued, he shall,
immediately after the lapse of four months from the death of such person,
notify the South Carolina Tax Commission thereof together with his opinion
as to whether or not any part of said estate is likely to be taxable.
1922, XXXII, 800 ; 1924, XXXIII, 902.
§ 445. Final Discharge — Certificate of Payment of Tax. — No final account
or discharge of an executor, administrator or trustee shall be allowed by the
Probate Court, or other Court having jurisdiction, until the certificate of the
State Treasurer has been filed in said Court, that all taxes imposed by the
provisions of this Article upon any property or interest therein belonging to
the estate to be included in said account, and already payable, have been paid,
and that all taxes which may become due on said property or interest therein
to be included in said account have been paid or settled as hereinabove pro-
vided. The certificate of the State Treasurer as to the amount of tax and his
§ 446 Civil Code 882
receipt for the amount therein certified shall be conclusive as to the payment
of the tax to the extent of such certification: Provided, That such certificate
shall not be construed as a release of the lien of the State upon any property
which may not have been included in the inventory and appraisal of the estate,
and said lien shall remain of force and effect as to such property as may not
have been included in the inventory and appraisement until the tax and penal-
ties, as provided in this Article have been duly paid. Provided, ftirther, That
the said certificate of the State Treasurer shall not be required in any case
where the Probate Judge may not be required to send to the South Carolina
Tax Commission copies of papers as provided in Section 439 and in such case
only when he has duly ascertained from the records in his office and ordered
that manifestly no tax will accrue under this Article.
1922, XXXII, 800 ; 1924, XXXIII, 902.
§ 446. Powers of Tax Commission. — At any time after the expiration of
one year from the date of the appointment of the executor or administrator of
any estate upon which the tax has not been determined as provided in Section
441, or upon which no tax has been paid, the South Carolina Tax Commission
may require such executor or administrator or any person or corporation in-
terested in the succession, to appear at the office of the South Carolina Tax
Commission at such time as the South Carolina Tax Commission may designate,
and then and there to produce for the use of the South Carolina Tax Commis-
sion in determining whether or not the estate is subject to said Tax and the
amount of such tax, if any, all books, papers, or securities which may be
within the possession or within the control of such executor, administrator or
beneficiary relating to such estate or tax and to furnish such other informa-
tion relating to the same as he may be able and the South Carolina Tax Com-
mission may require. Whenever the South Carolina Tax Commission shall desire
the attendance of an executor, administrator or beneficiary as herein pro-
vided, it shall issue a summons, stating the time when such attendance is re-
quired, and shall transmit the same by registered mail or by precess now
provided by law to such persons or corporation fourteen days at least before
the date when such person or corporation is required to appear. If a person
or corporation receiving such notice neglects to attend or to give attendance
so long as may be necessary for the purpose for which the summons was
issued, or refuses to produce such books, papers or securities, or to furnish
such information, such person or corporation shall be liable to a penalty of
one thousand dollars for each offense, which shall be recovered by the South
Carolina Tax Commission for the use of the State. Provided, The South Caro-
lina Tax Commission, upon good cause shown, may in their discretion, remit
the said penalty in whole or in part. In case of the refusal or neglect of any
person or corporation so summoned by the South Carolina Tax Commission
to appear before it and produce such books, papers or securities, the South
Carolina Tax Commission may apply to any Justice of the Supreme Court,
Circuit Judge or the Judge of the County Court for Richland County for a
mandamus to compel obedience to such summons and the hearing thereon may
be had in Richland County or any other convenient County. The South Caro-
lina Tax Commission may commence an action for the recovery of any of said
taxes at any time after the same become payable ; and also whenever the Judge
of Probate certifies to it that the final account of an executor, administrator
or trustee has been filed in such Court, and that the settlement of the estate
is delayed because of the non-payment of said tax, upon written application of
883 Civil Code § 447
any executor, administrator or trustee the South Carolina Tax Commission
may, in its discretion extend the time for the payment of the said tax.
1922, XXXII, 800 ; 1924, XXXIII, 902.
§ 447. Executor or Administrator Appointed for Non-Resident. — When real
or personal estate within the State, or any interest therein, belonging to a
person who is not an inhabitant of the State, shall pass by will or otherwise
so that it may be subject to tax under the provisions of Section 430, and an
executor or administrator of the estate of said decedent is appointed by a
Probate Court of this State upon ancillary proceedings, or otherwise, such
executor or administrator shall, for the purposes of this Article have the same
duties and liabilities with reference to such estate as though the decedent had
been a resident of this State.
1922, XXXII, 800.
§ 448. Delivery or Transfer of Securities by Corporations and Fiduciaries. —
If a foreign executor, administrator or trustee shall assign or transfer any
stock or obligations in this State standing in the name of the decedent, or in
trust for a decedent, liable to any such tax, the tax shall be paid "to the
State Treasurer on the transfer thereof. No safe deposit company, trust com-
pany, corporation, bank or other institution, person or persons having in posses-
sion or under control, securities, deposits or other assets belonging to or stand-
ing in the name of a decedent who was a resident or non-resident, or belonging
to or standing in the joint name of such decedent and one or more persons,
including the shares of the capital stock, of, or other interest in, the safe de-
posit company, trust company, corporation, bank, or other institution making
the delivery or transfer herein provided, shall deliver or transfer the same to
the executors, administrators or legal representatives of said decedent, or to
the survivor or survivors when held in the joint name of a decedent and
one or more persons, or upon their order or request, unless notice of the time
and place of such intended delivery or transfer be served upon the South
Carolina Tax Commission at least ten days prior to said delivery or transfer;
nor shall any safe deposit company trust company, corporation, bank or other
institution, person or persons, deliver or transfer any securities or deposits or
other assets belonging to or standing in the name of a decedent, or belonging
to or standing in the joint name of a decedent and one or more persons, in-
cluding the shares of the capital stock, or other interests in, the safe deposit
company, trust company, corporation, bank or other institution making the
delivery or transfer, without retaining a sufficient portion or amount thereof
to pay any tax or interest which may thereafter be assessed on account of the
delivery or transfer of such securities, deposits or other assets, including the
shares of the capital stock of, or other, interest in, the safe deposit company,
trust company, corporation, bank or other institution making the delivery or
transfer under the provisions of this Article, unless the South Carolina Tax
Commission consent thereto in writing. And it shall be lawful for the South
Carolina Tax Commission personally or by representatives, to examine said
securities, deposits, or assets at the time of such delivery or transfer. Failure
to serve such notice, or failure to allow such examination, or failure to retain
a sufficient portion or amount to pay such tax and interest, as herein provided,
shall render said safe deposit company, trust company, corporation, bank or
other institution, person, or persons liable to the payment of the amount of
the tax and interest due or thereafter to become due upon said securities,
deposits, or other assets, including the shares of the capital stock of, or other
§ 449 Civil Code 884
interest in, the safe deposit company, trust company, corporation, bank, or
other institution making the delivery or transfer, and in addition thereto a
penalty of one thousand dollars and the payment of such tax and interest or of
the penalty above prescribed, or both, may be enforced in an action brought
by the South Carolina Tax Commission in any Court of competent jurisdic-
tion; Provided^ The South Carolina Tax Commission, upon good cause shown,
may, in their discretion, remit the said penalty in whole or in part.
1922, XXXII, 800 ; 1924, XXXIII, 902.
§ 449. In the Absence of Admimstration in This State Upon the Estate of
a Non-Resident. — In the absence of administration in this State and the
estate of a non-resident, the South Carolina Tax Commission may, at the
request of an executor or administrator duly appointed and qualified in the
State of the decedent's domicile, or at the request of a devisee, legatee, dis-
tributee, or of a grantee under a conveyance made during the grantor's life-
time, and upon satisfactory evidence furnished it by such executor, administra-
tor, devisee, legatee, distributee or grantee or otherwise, determine whether or
not any estate of said decedent within this State is subject to tax under the
provisions of this Article, and if so, may determine the amount of such tax
and adjust the same with such executor, administrator, devisee, legatee, dis-
tributee, grantee or other legal representative, and for that purpose may ap-
point an appraiser to appraise said property as provided in Section 442, and
the expense of such appraisal shall be a charge upon the said estate in addition
to the tax. The South Carolina Tax Commission's certificate as to the amount
of such tax and the State Treasurer's receipt for the amount therein certified
may be filed in the Probate Court having jurisdiction, and when so filed shall
be conclusive evidence of the payment of the tax to the extent of the certifica-
tion, as provided in Section 445. "Whenever in such a case the tax is not ad-
justed within four months after the death of the decedent, the proper Probate
Court, upon application of the South Carolina Tax Commission, shall appoint
an administrator in this State as provided in Section 444.
1922, XXXII, 800.
§ 450. Tax Commission May Appear in Court — Notice of Proceedings in
Court. — The South Carolina Tax Commission shall be entitled to appear in
any proceeding in any Court in which the decree may in any way affect the
tax; and no decree in any such proceeding, or appeal therefrom shall be bind-
ing upon the State unless personal notice of such proceeding shall have been
given to the South Carolina Tax Commission.
1922, XXXII, 800.
§ 451. Blanks and Forms — Penalty for Refusal to Use. — The South Caro-
lina Tax Commission shall prescribe all forms, books, and blanks for the use of
the Probate Judges for the administration of this Article, which shall be pro-
vided at the expense of the several Counties, and the South Carolina Tax
Commission shall mail notice to the Probate Judge of each form, book or
blank required to be used thirty days before the use thereof is required. In
case any Probate Judge shall fail, refuse or neglect to use any forms, books or
blanks prescribed by the South Carolina Tax Commission as above provided,
he shall be subject to a penalty of one hundred dollars and an additional
penalty of ten dollars for each day's omission. Upon the request of the South
Carolina Tax Commission the Attorney General or any Solicitor shall institute
such action in the Court of Common Pleas for the recovery of the penalty
herein provided. The South Carolina Tax Commission upon good cause shown,
885 Civil Code § 452
may in their discretion, remit the penalty or penalties or any part thereof pre-
scribed in this section.
1922, XXXII, 800 ; 1924, XXXIII, 902.
§ 452. Tax Commission to Certify Amount of Tax to State Treasurer.—
Whenever the South Carolina Tax Commission shall determine the amount of
any tax due and payable under the provisions of this Article it shall certify
the same to the State Treasurer, and such certification shall be full authority
for the State Treasurer collecting and receiving the amount of such tax, and
upon the receipt of the amount of such tax, the State Treasurer shall issue his
receipt to the executor, administrator, or other interested person paying the
same.
1922, XXXII, 800.
§ 453. Tax Commission to Institute Proceedings to Collect Taxes Unpaid. —
Whenever it appears that any tax is due and unpaid under the provisions of this
Article, and the persons, institutions, or corporations liable for said tax have
refused or neglected to pay the same, it shall be the duty of the South Caro-
lina Tax Commission to cause to be instituted in the name of the State of
South Carolina, in any Court of competent jurisdiction, such action or ac-
tions, proceeding or proceedings, as may be necessary, to enforce the lien of
said tax and the collection thereof ; and if there be any grounds for same, and
it is deemed necessary by the South Carolina Tax Commission, to secure an
injunction against the transfer or delivery of property subject to the lien for
the payment of the inheritance tax. And the remedy herein provided for the
collection of said tax shall be deemed and construed to be in addition to any
other remedies for the collection of taxes that may now or hereafter exist.
And whenever the South Carolina Tax Commission in any action instituted
by it recovers taxes under the provisions of this Article, the amount of the judg-
ment so recovered shall be paid to the South Carolina Tax Commission, and
the said South Carolina Tax Commission shall turn over to the State Treasurer
all of said taxes after paying the costs, disbursements and expenses of such suit.
1922, XXXII, 800.
§ 454. Accrued Penalties. — Liability to any penalty or penalties that may
have heretofore accrued shall not be affected by this amendatory Article and
the same may be enforced as heretofore provided. Provided, That the South
Carolina Tax Commission may, upon good cause shown, in their discretion re-
mit such penalty or penalties heretofore accrued in whole or in part.
1924, XXXIII, 902.
ARTICLE 3
Gasoline Tax
455. Tax on Dealers in Gasoline and Sub- 461. Tax on Storage of Gasoline or Sub-
stitutes, stitutes.
455-A. Bond of Dealers. 462. Payment, Returns and Records.
456. Distribution of Proceeds. 463. Executions.
457. Use of Allotment to State Highway 464. Penalty.
Department. 465. Report of Supply.
458. Present Tax in Lieu of Former. 466. Application of Statute.
459. Reimbursement Agreements. 467. Duties of Commission of Agriculture,
460. Highway Construction. Commerce and Industries.
468. Distribution.
469. Invalidity of Portion of Article.
§ 455 Civil Code 886
§ 455. License Tax on Dealers in Gasoline — Collection. — Every oil com-
pany, person, firm or corporation doing domestic or intra-state business within
this State, and engaging in the business of selling, consigning, using, shipping,
or distributing for the purpose of sale within -this State, any gasoline or any
substitute therefor, or combinations thereof, for the privilege of carrying on
such business shall be subject to the payment of a license tax, which tax shall
be measured by and graduated in accordance with the volume of sales of such
oil company within the State. Every such oil company shall pay to the State
an amount of money equal to six (6) cents per gallon on all gasoline, combina-
tions thereof, or substitutes therefor, sold or consigned, used, shipped or dis-
tributed for the purpose of sale within the State. Every oil company subject
to the tax provided for in Sections 455 to 460 shall on or before the 20th day
of each month, and every month, make out and file with the South Carolina
Tax Commission a return under oath, in such form as may be prescribed by
said South Carolina Tax Commission showing the number of gallons of gaso-
line, combinations thereof, or substitutes therefor, which have been sold or con-
signed, used, shipped or distributed for the purpose of sale within this State
during the previous month and shall at the same time remit to the State
Treasurer the amount of the tax provided by Sections 455 to 460. And every such
oil company shall keep a record, or records, showing all purchases and dis-
positions of all gasoline, combinations thereof, or substitutes therefor, and
such records shall be at all times subject to inspection by any agent of the
South Carolina Tax Commission or the Department of Agriculture, Commerce
and Industry.
1929, XXXVI, 107.
§ 455-A. G-asoline Dealers to File Bond. — Every oil company doing domes-
tic or intrastate business within this State and engaged in the business of
selling, consigning, using and shipping, or distributing for the purpose of
sale within this State, any gasoline or substitute therefor or combination
thereof and liable for the payment of a license tax under the provisions of
this Article and engaged in such business at the time this Section shall go
into effect within thirty days thereafter, and all other distributors of motor
fuels prior to engaging in the transaction of such business, shall file an applica-
tion for a license with the South Carolina Tax Commission on forms prescribed,
prepared and furnished by the South Carolina Tax Commission, which shall
set forth: the name under which said oil company transacts or intends to
transact such business within the State; the place or places where such is
being or will be carried on; if said oil company is a firm, partnership,
association or company, the names and addresses of the persons constituting
such firm, partnership, association or company; if said oil company is a cor-
poration, the name and addresses of the principal officers thereof; together
with such further information as the South Carolina Tax Commission may
require at the time of filing of the said application. The applicant shall file
a bond executed by some surety company, authorized to do business in this
State, in an amount as may be approved by the South Carolina Tax Com-
mission, conditioned upon the applicant paying all taxes which may be due
under the provisions of this Article. Upon the approval of said application
and the bond the South Carolina Tax Commission shall issue to such oil company
a gasoline dealer's license: Provided, That any oil company may furnish the
South Carolina Tax Commission with a statement of assets and liabilities,
and if in the judgment of the South Carolina Tax Commission the property
887 Civil Code § 456
owned by such oil company is sufficient to protect the State in the pajnnent
of all gasoline taxes due, the bond above provided shall not be required. No
oil company shall engage in such business subsequent to the approval of this
Section without first filing such application and furnishing the bond herein
required with the South Carolina Tax Commission. Any oil company which
shall fail or refuse to comply vdth the provisions of this Section, or which
shall make any false statement in the application for license or for bond, shall
be deemed guilty of a misdemeanor and upon conviction in a court of com-
petent jurisdiction shall be punished by a fine of not more than $1,000.00.
1929, XXXVI, 105.
§ 456. Distribution of Proceeds. — The license tax of six (6c.) cents per
gallon on gasoline as herein levied and provided for shall be distributed as
follows :
Five (5c.) cents on each gallon shall be turned over to the State Highway
Department for the purposes of said department and one (Ic.) cent per gallon
shall be distributed to the Counties of the State to be used exclusively for the
construction and maintenance of County roads, and the distribution of the one
(Ic.) cent per gallon license tax among the Counties shall be on the same
basis and by the same method as now provided by law for the distribution of
the two (2c.) cents gasoline tax formerly or heretofore distributed among the
Counties.
1929, XXXVI, 107.
§ 457. Use of Portion Allotted to State Highway Department. — Out of the
five (5c.) cents gasoline tax herein allocated for the purposes of the State High-
way Department, together with other current income or other funds of said
Department, the State Highway Commission or Department shall make pay-
ments or reimbursements as follows :
(a) The appraised value of any hard surfaced roads, or concrete bridges
connecting with other States, now in the State Highway System constructed by
any County or Counties either before or after the passage of Act No. 731, of
the Acts of 1924, shall be reimbursed or paid to such County, reimbursements
to be made on the basis of valuation for hard surfaced roads provided for in
Section 3783 of the Civil Code. Such reimbursements shall be made to such
County in annual installments over the period of years ending in 1943. All
unpaid obligations of the State Highway Commission coming under the
provisions of this clause shall bear interest at the rate of four and one-half
per centum per annum, payable semi-annually, or if any County shall have
issued bonds for said paving, then interest shall be paid by said Highway
Commission to such County at the rate borne by the bond of said County,
such interest to be paid semi-annually. No payments shall be made under
this clause for roads constructed under reimbursement agreements referred to
in clause (c) of this Section.
(b) The amounts which the State Highway Commission has or shall have
by agreements made with Counties or highway or bridge districts since the
passage of Act No. 731 of the Acts of 1924, or hereafter made, agreed to pay
as reimbursement for constructing State highways or for advancing money for
said purposes shall be reimbursed or paid to such County or highway or bridge
districts. All unpaid obligations of the State Highway Commission coming
under the provisions of this clause shall bear interest at the rate borne by
any bonds or other obligations issued by Counties or highway or bridge dis-
tricts for the purpose of obtaining funds advanced and/or used for the con-
§ 458 Civil Code
struction of State highways: In any case where any County or highway or
bridge district has advanced money to the State Highway Commission from
sources other than from the sale of bonds or notes bearing a fixed rate of
interest, the interest paid on such amounts shall be at the rate of four and
one-half per centum per annum, payable annually. Payments of interest re-
quired by this Section to be made at the rate borne by bonds or other obliga-
tions shall be made at or before the times when the interest on said bonds or
other obligations fall due. The interest required to be paid to Counties or
highway or bridge districts under the provisions of this Section shall be com-
puted from the 16th day of March 1929.
(c) In any case where the portion of the gasoline tax which is required
by laws enacted prior to the 16th day of March 1929 to be distributed to Coun-
ties has been lawfully pledged in whole or in part for, or is required by law
to be applied, in whole or in part, to the payment of the principal and/or
interest of any bonds or other obligations, the State Highway Commission
shall pay said principal and/or interest at or before the times when said prin-
cipal and/or interest become due. The payments and reimbursements re-
quired by this Section shall have priority over any other payments authorized
or required by law to be made out of the gasoline tax or other current income
of the State Highway Department.
1929, XXXYI, 107.
§ 458. In Lieu of Former Ta^. — The license tax of six (6c.) cents per
gallon on gasoline as herein levied and provided for shall be in lieu of the
gasoline tax of five (5) cents per gallon heretofore levied, assessed and col-
lected by law. All provisions of law now relating to the collection of the
gasoline tax are hereby re-enacted.
1929, XXXYI, 107.
§ 459. Reimbursement Agreements. — The State Highway Commission and
each County in this State are hereby authorized to enter into a reimbursement
agreement or agreements, and each County is hereby authorized to issue its
bonds for the purpose of raising moneys to be advanced to the State Highway
Commission pursuant to such agreement or agreements, in accordance with the
provisions of Civil Code Sections 3792 to 3800 except as is herein other-
wise provided. In each such agreement the County which is a party there-
to shall agree to advance to the State Highway Commission a specified sum of
money for the construction of any or all State highways in the County, and
the State Highway Commission shall agree to reimburse the County for the
money so advanced, such reimbursement to be made at such time or times not
more than twenty-five years after the date of such agreement as may be mutually
agreed upon by the County and the State Highway Commission, and in the
meantime to pay interest upon the amount remaining unpaid at the same rate
as the rate of interest borne by bonds of the County issued for the purpose
of raising the money to be so advanced, such interest to be paid semi-annually
in time to meet the semi-annual interest pajiuents on said bo2ids. The State
Highway Commission shall make such reimbursement out of the revenues re-
ceived by it under this or other existing laws, and so much of said revenues
as may be necessary for said purpose is hereby pledged for said purpose, ex-
cept moneys necessary in order to meet prior obligations payable out of said
revenues. Bonds issued by any County for the purpose of raising moneys to
be advanced under such an agreement shall mature at such time or times not
exceeding twenty-six years after the date of the bonds as the officer or officers
889 Civil Code § 459
authorized by said Sections 3792 to 3800, to issue the same may determine
with the approval of the Senator and at least one-half of the Representatives
from said County in the General Assembly. No part of the gasoline tax
distributed among the Counties shall be used for paying principal or interest
of bonds issued under this Section. All of the provisions of said Act re-
lating to the issuance and payment of County bonds shall apply to the
bonds hereby authorized, except in so far as said provisions are inconsistent
with the provisions of Sections 455 to 460. In the event that certificates
of indebtedness or other obligations of the State or of a highway district em-
bracing more than ten Counties are issued for the construction of any part of
the State Highway System, no reimbursement agreement shall thereafter be made
under this Section. No reimbursement agreement shall be made under this
or any other Act, unless the State Highway Commission or the Chief Highway
Commissioner shall first find and determine: (1) that the amount of the
revenues derived in the next preceding calendar year from motor vehicle
license fees and the gasoline tax, except the amount of the gasoline tax ex-
ceeding a gasoline tax levied at the rate of five cents per gallon, will, if col-
lected annually thereafter, be sufficient to pay the amounts payable by the
State Highway Department under such agreements and under the provisions
of Section 457, as such payments become due, and; (2) that the amount of
the revenues to be derived from the motor vehicle license tax and the gasoline
tax in each year during the period for which such reimbursement agreement
is to run, as such revenues are estimated by said Commission or Chief Highway
Commissioner, except the amount of the gasoline tax exceeding a gasoline tax
levied at the rate of five cents per gallon, will be sufficient to pay the amounts
payable by the State Highway Department under said agreement and under
the provisions of Section 457, as such payments become due, and sufficient to
pay also the amounts required in each year during said period for the ad-
ministration and operation of the State Highway Department, the maintenance
of all highways in the State Highway System, and tort claims against the
State Highway Department, as estimated by said Commission or Chief Highway
Commissioner. No interest-bearing evidence of indebtedness of the State shall
be issued for State Highway purposes under any Act passed at the present
session of the General Assembly unless the State Highway Commission or the
Chief Highway Commissioner shall first find and determine: (1) That the
amount of the revenues derived in the next preceding calendar year from the
motor vehicle license fees and the gasoline tax, except the amount of the gaso-
line tax exceeding a gasoline tax levied at the rate of five cents per gallon,
will, if collected annually thereafter, be sufficient to pay the principal and
interest of said evidences of indebtedness and of all such evidences of indebted-
ness of the State previously issued or requested by the State Highway Com-
mission to be issued for highway purposes under any Act passed at the
present session of the General Assembly, as such principal and interest fall
due, and sufficient to pay also the amounts payable by the State Highway De-
partment under the provisions of Section 457, as said payments become due,
and; (2) That the amount of the revenues to be derived from motor vehicle
license fees and the gasoline tax in each year during the period for which such
evidences of indebtedness of the State are to run, as such revenues are esti-
mated by said Commission or Chief Highway Commissioner, except the amount
of the gasoline tax exceeding a gasoline tax levied at the rate of five cents per
gallon, will be sufficient to pay the said principal and interest, as they fall
due, and the said amounts payable under the provisions of Section 457, as said
§ 460 Civil Code 890
pa^Tnents become due, and sufficient to pay also the amounts required in each
year during said period for the administration and operation of the State
Highway Department, the maintenance of all highways in the State Highway
System, and tort claims against the State Highway Department, as estimated
by said Commission or by the Chief Highway Commissioner. In estimating
said revenues for the purposes of this Section, neither the State Highway Com-
mission nor the Chief Highway Commissioner shall assume that prior to the
year 1939 the revenues of any year will be more than five per centum in ex-
cess of the actual or estimated revenues of the next preceding year, nor that
in 1939 or later years there will be any increase in such revenues over and
above the revenues of the year 1938.
1929, XXXYI. 107.
§ 460. Highway Construction. — Out of the Gasoline tax herein allocated
for the purposes of the State Highway Department, together with other cur-
rent income of said Department and/or money or funds advanced or to be
advanced to the State Highway Commission by any Count}' or Counties pur-
suant to reimbursement agreement or agreements for the construction of State
highways, the State Highway Commission is authorized to construct of hard
surface or other dependable tj^e, any highway in the State Highway System
classed by law as a soft surface highway where, in the judgment of said Com-
mission, the construction of such highway or section of highway of hard sur-
face or other dependable type is warranted, but the State Highway Commis-
sion shall not have the right to change any highway or section of highway
designated by law as a hard surface or other dependable type of highway to a
soft surface or earth type highway.
1929, XXXYI, 107.
§ 461. License Tax on Gasoline, etc., Stored in State — Time Allowed —
Amount — Exceptions — Allowance. — Every person, firm, corporation, munici-
pality. County, or any subdivision thereof, in the State of South Carolina which
shall import into this State from any other State or foreign Country, or shall
receive by any means into this State, and keep in storage in this State for a
period of twenty-four hours or more, after the same shall have lost its inter-
state character as a shipment in interstate commerce, any gasoline or any other
like products of petroleum or under whatever name designated, which is in-
tended to be stored or used for consumption in this State, shall pay a license tax
of six cents per gallon for every gallon of gasoline, or other like products of
petroleum aforementioned, which shall have been shipped or imported into this
State from any other State or foreign country, and which shall hereafter, for
a period of twenty-four hours after it loses its interstate character as a ship-
ment of interstate commerce be kept in storage in this State to be used and
consumed in this State by any person, firm, or corporation, municipality, county
or subdivisions thereof, and which has not already been subjected to the pay-
ment of the license taxes imposed upon the sale thereof by acts of the General
Assembly of the State of South Carolina, the same being Act No. 34, Acts of
1925, approved the 23rd day of March, 1925, and Sections 455 to 460 of this
Article, imposing license taxes for the privilege of dealing in gasoline or other
like products or petroleum : Provided, That Sections 461 to 469 shall not impose
a tax upon crude petroleum, residium or smudge oil: Provided, further^ That
one per cent to cover loss by evaporation, spillage or otherwise shall be deducted
by the taxpayer when remitting the tax required hereby.
1930, XXXVI, 1390.
891 Civil Code § 462
§ 462. Time of Payment — Returns to be Made — Records Kept. — The license
tax imposed by Sections 461 to 469 shall be paid on or before the 20th day of
each month and every month, as hereinafter provided. That every person, firm,
corporation, municipality, county or any subdivision thereof subject to the pay-
ment of the tax herein provided shall on or before the 20th day of each
month and every month, make out and file with the South Carolina Tax Com-
mission a return under oath, in such form as may be prescribed by said South
Carolina Tax Commission showing the number of gallons of gasoline, combina-
tion thereof or substitutes therefor, which have been received, kept, stored or
used within this State during the previous month and shall at the same time
remit to the South Carolina Tax Commission the amount of the tax imposed by
Sections 461 to 469. Every one liable for the payment of this tax shall keep
a record, or records, showing all receipts of all gasoline, combination thereof or
substitutes therefor, and such records shall be at all times subject to inspection
by any agent of the South Carolina Tax Commission or the Department of
Agriculture, Commerce and Industries.
1930, XXXVI, 1390.
§ 463. Executions. — If the tax imposed in Sections 461 to 469 is not paid
to the South Carolina Tax Commission on or before the 25th day of each and
every month the Tax Commission shall issue a warrant or execution directed to
the Sheriff of the County or the tax collector in which the delinquent taxpayer
resides or where such business is conducted, and the Sheriff or tax collector to
whom this execution is directed shall proceed to enforce the same in the same man-
ner provided by law for the enforcement of an execution issued by the County
Treasurer against a delinquent taxpayer. The taxes and all penalties herein
provided shall be held as a debt payable to the State by the taxpayer against
whom the same shall be charged, and all such taxes and penalties shall be a
first lien in all cases whatsoever upon all property of the taxpayer charged
therewith.
1930, XXXVI, 1390.
§ 464. Failure to Make Return— Penalty. — If any taxpayer liable for the
payment of the tax herein imposed shall fail to make the required monthly re-
turns or shall fail to pay the taxes herein provided the South Carolina Tax
Commission shall make a return for such delinquent taxpayer upon such in-
formation as may be reasonably obtained, assess the tax thereon, add a penalty
of ten per cent to the amount as assessed and proceed to collect the tax and
penalties as provided for in Section 463.
1930, XXXVI, 1390.
§ 465. Report of Supply on Hand Required. — Every taxpayer liable for
the payment of the tax herein imposed by Sections 461 to 469 shall report to
the South Carolina Tax Commission within five (5) days after the date these
Sections go into effect, a true statement of all gasoline, combinations thereof,
or substitutes therefor, which such taxpayer has had on hand at the close of
the day these sections go into effect.
1930, XXXVI, 1390.
§ 466. Application of Sections. — Nothing within Sections 461 to 469 shall
be construed to impose a license tax upon any selling agent, consumer, or re-
tailer, selling, consigning, shipping, distributing or using gasoline, combinations
thereof, or substitutes therefor, which may have been bought from any oil
company on which the license taxes imposed by Act No. 34, Acts of the Gen-
§ 467
Civil Code
892
eral Assembly of 1925, approved the 23rd of March, 1925, and Sections 455 to
460 have been paid nor shall Sections 461 to 469 be construed as applying in
the case of interstate commerce.
1930, XXXVI, 1390.
§ 467. Duties of Commission of Agriciiltiire, Commerce and Industries. —
The Commission of Agriculture, Commerce and Industries shall, at such times
and in such form as may be specified by the South Carolina Tax Commission
certify to the South Carolina Tax Commission the same information regarding
shipment of gasoline to taxpayers liable for the payment of the tax imposed in
Sections 461 to 469 as is done under the provisions of Act No. 34, Acts of 1925,
Sections 455 to 460.
1930, XXXVI, 1390.
§ 468. Distribution. — The tax imposed in Sections 461 to 469 shall be dis-
tributed in the same manner and proportion as is the tax imposed by Sections
455 to 460. Nothing in Sections 461 to 469 shall be construed so as to apply to
crude oil, fuel oil or kerosene oil.
1930, XXXVI, 1390.
§ 469. Unconstitutionality and Invalidity. — If any clause, sentence, section
or provision of this Article shall be held unconstitutional such invalidity shall
not effect or impair the remaining portion of this Article.
1930, XXXVI, 1390.
ARTICLE 4
Miscellaneous State Revenue Laws
470. Documentary Tax.
471. Governmental Obligations.
472-3, 479. Penalties.
474. Distribution of Stamps.
475,478. Powers of Tax Commission.
476. Business License Tax.
477. Inspection.
480. Admission Tax.
481. Soft Drink Tax.
482. Method of Collecting Soft Drink Tax.
483. Enforcement of Soft Drink Tax.
484. Cancellation.
485. Misuse of Stamps or Crowns.
486. Evasion of Soft Drink Tax.
487. Confiscation.
488. Record of Ingredients.
489. Execution for Unpaid Taxes.
490. Invalidity of Part of Statute.
491. Amount and Payment of Soft Drink
Tax.
492. Contractors' Tax.
493. Compromise of Delinquent Taxes.
493A. Tax on Slot Machines.
494. Taxes of Itinerants.
495. Tax m Addition to Others.
496. Payment Under Protest.
497. Compromise of Prosecutions.
498. Remittance to State Treasurer,
499. Revolving Fund.
500. Duplicate License.
501. Appropriation.
502. Invalidity of Part of Statute.
503. Tax on Malt, etc.
504. Operators of Retail Stores.
505. Radio Sets.
§ 470. Documentary Tax. — There shall be levied, collected and paid, for
and in respect of the several bonds, debentures or certificates of stock and in-
debtedness, and other documents, instruments, matters and things mentioned
and described in Schedule A of this Article, or for or in respect of the vellum,
parchment, or paper upon which such instrument, matter or things, or any of
them, are written or printed, by any person who makes, signs, issues, sells, re-
moves, consigns or ships the same or for whose benefit or use the same are
made, signed, issued, sold, removed, consigned, or shipped, the several taxes
specified in such schedule.
1928, XXXV, 1089.
893 Civil Code § 471
§ 471. Govermental Obligation not Taxable. — There shall not be taxed
under this Article any bond, note or other instrument, issued by the United
States, or by any foreign government, or by any State, Territory, or the Dis-
trict of Columbia, or local sub-division thereof, or municipal or other corpora-
tion exercising the taxing power ; or any bond of indemnity required to be filed
by any person to secure payment of any pension, allowance, allotment, relief,
or insurance by the United States, or to secure a duplicate for, or the payment
of any bond, note, certificate of indebtedness, war-savings certificate, warrant
or check issued by the United States : Provided, That the provisions of this
Article shall not apply to certificates of stock, issued by mutual building and
loan associations, organized and operating exclusively for the benefit of its
members.
1928, XXXV, 1089; 1929, XXXVI, 113.
§ 472. Penalties for Evasion of Stamp Tax. — (1) Whoever: (a) Makes,
signs, issues or accepts, or causes to be made, signed, issued or accepted, any
instrument, document or paper of any kind, or description whatsoever without
the full amount of tax thereon being duly paid;
(b) Makes use of any adhesive stamp to denote any tax imposed by this
Article without cancelling or obliterating such stamps as hereinafter provided;
Is guilty of misdemeanor, and, upon conviction, shall pay a fine of not
more than one hundred ($100,00) dollars, or be imprisoned not more than
thirty (30) days, for each offense.
(2) Cancellation of Stamps. — Whenever an adhesive stamp is used for
denoting any tax imposed by this Article on documents except as hereinafter
provided, the person using or affixing the same shall write, or stamp, or cause
to be written or stamped thereon, the initials of his or its name and date upon
which the same is attached or used, so that the same may not again be used.
Stamps shall be affixed in such manner that their removal will require continued
application of steam or water: Provided, That the South Carolina Tax Commis-
sion may prescribe such other method for the cancellation of such stamps as
it may deem expedient.
1928, XXXV, 1089.
§ 473. Penalties for Fraud in Use or Reuse of Stamps. — Whoever :
(1) Fraudulenty cuts, tears, or removes from any vellum, parchment, paper,
instrument, or writing upon which any tax is imposed by this Article, any ad-
hesive stamp used in pursuance of this Article;
(2) Fraudulently uses, joins, fixes, or places to, with, or upon any vellum,
parchment, paper, instrument, or writing, upon which any tax is imposed by
this Article (a) any adhesive stamp which has been cut, torn or removed from
any other vellum, parchment, paper, instrument, or writing, upon which any
tax is imposed by this Article; or, (b) and adhesive stamp of insufficient value;
or, (c) any forged or counterfeited stamp ;
(3) Wilfully removes, or alters the cancellation, or defacing marks of, or
otherwise prepares, any adhesive stamp, with intent to use, or cause the same
to be used, after it has already been used, or knowingly or wilfully buys, sells,
offers for sale, or gives away, any such washed or restored stamp to any person
for use, or knowingly uses the same;
(4) Knowingly, and without lawful excuse (the burden of proof of such
excuse being on the accused) has in possession any washed, restored or altered
stamp, which has been removed from any vellum, parchment, paper, instrument
or writing ;
§ 474 Civil Code 894
(5) Knowingly or wilfully prepares, buys, sells, offers for sale, or has in
his or its possession anj^ counterfeit stamps ;
Is guilty of a misdemeanor, and, upon conviction, shall be punished by a
fine of not more than one thousand ($1,000.00) dollars, or by imprisonment
for not more than five (5) years, or both.
1928, XXXV, 1089.
§ 474. Distribution of Stamps. — (a) The South Carolina Tax Commission
shall cause to be prepared and distributed for the payment of the taxes pre-
scribed in this Article suitable stamps denoting the tax on the documents to
which same may be affixed, and shall prescribe such method for the affixing of
said stamps in substitution for or in addition to the method provided in this
Article, as it may deem expedient.
(b) Laws Extended for Collection. — All revenue laws relating to the
assessment and collection of taxes are hereby extended to and made a part of
this Article, so far as applicable, for the purpose of collecting stamp taxes
omitted through mistake or fraud from any instrument, document, paper, or
writing named herein.
SCHEDULE A
(1) Bonds of Indebtedness. — On all bonds, debentures, or certificates of
indebtedness issued by any person, and all instruments, however termed, issued
by any corporation with interest coupons or in registered form, known generally
as corporate securities, on each one hundred ($100.00) dollars of face value
or fraction thereof. Ten ($0.10) cents : Provided, That every renewal of the
foregoing shall be taxed as a new issue : Provided, further. That when a bond
conditioned for the repajmient of money is given in a penal sum greater than
the debt secured, the tax shall be based upon the amount secured.
(2) Capital Stock^ Issued. — On each original issue, whether organization
or reorganization, of certificates of stock, or of profits, or of interest in property
or accumulations, by any corporation, on each one hundred ($100.00) dollars
of face value, or fraction thereof, ten ($0.10) cents Provided, That where a
certificate is issued without face value, the tax shall be ten ($0.10) cents per
share, unless the actual value is in excess of one hundred ($100.00) dollars
per share, in which case the tax shall be ten ($0.10) cents on each one hun-
dred ($100.00) dollars of actual value or fraction thereof.
The stamps representing the tax imposed by this subdivision shall be at-
tached to the stock books, and not to the certificates issued.
(3) Capital Stock, Sales or Transfer. — On all sales, or agreements to
sell, or memoranda of sales or deliveries of, transfers of legal title to shares, or
certificates of stock or of profits or of interest in property or accumulations in
any corporation, or to rights to subscribe for or to receive such shares or certifi-
cates, whether made upon or shown by the books of the corporation, or by any
assignment in blank, or by any delivery, or by any paper or agreement or
memorandum of other evidence of transfer or sale, whether entitling the holder
in any manner to the benefit of such stock interest, or rights, or not, on each
one hundred ($100.00) dollars of face value or fraction thereof, four ($0.04)
cents, and where such shares are without par or face value, the tax shall be
four ($0.04) cents on the transfer of sale or agreement to sell on each share:
Provided, That it is not intended by this Article to impose a tax upon an
agreement evidencing a deposit of certificates as collateral security for money
895 Civil Code § 474(4)
loaned thereon, which certificates are not actually sold, nor upon the delivery
or transfer for such purpose of certificates so deposited, nor upon mere loans
of stock nor upon the return of stock so loaned: Provided, further, That the
tax shall not be imposed upon deliveries or transfers to a broker for sale, nor
upon deliveries or transfers by a broker to a customer for whom and upon whose
order he has purchased same, but such deliveries or transfers shall be accom-
panied by a certificate setting forth the facts: Provided, further, That in case
of sale where the evidence of transfer is shown only by the books of the cor-
poration, the stamp shall be placed upon such books of the corporation; and
where the change of ownership is by transfer of the certificate, the stamp shall
be placed upon the certificates; and in cases of an agreement to sell or where
the transfer is made by delivery of the certificate assigned in blank, there shall
be made and delivered by the seller to the buyer a bill or memorandum of such
sale, to which the stamp shall be affixed; and every bill or memorandum of
sale or agreement to sell before mentioned shall show the date thereof, the
name of the seller, the amount of the sale, and the matter or things to which
it refers. Any person liable to pay the tax as herein provided, or anyone who
acts in the matter as agent or broker for such person, or who makes any such
sale, or who in pursuance of any such sale delivers any certificate or evidence
of the sale of any stock, interest or right, or bill or memorandum thereof, as
herein required, without having the proper stamps affixed thereto with intent
to evade the foregoing provisions, shall be deemed guilty of a misdemeanor,
and, upon conviction, shall pay a fine of not exceeding one hundred ($100.00)
Dollars, or be imprisoned not more than thirty (30) days, or both.
(4) Notes, "Written Obligations to Pat Money. — Promissory notes, except
bank notes issued for circulation and executory contracts for the payment of
money which are executed or carried out in an instrument of writing to which
documentary stamps are affixed; non-negotiable notes; written obligations to
pay money, except as may herein otherwise be provided for; assignment of
salaries, wages or other compensation; and for each renewal of same, for a
sum not exceeding one hundred ($100.00) dollars, four (4) cents; and for
each additional one hundred ($100.00) dollars, or fractional part thereof,
four (4) cents.
Mortgages which incorporate the certificate of indebtedness not otherwise
shown in separate instrument are subject to a tax at the same rate.
(5) Conveyances. — Deed, instrument, or writing, whereby any lands, tene-
ments or other realty sold shall be granted, assigned, transferred, or other-
wise conveyed to, or vested in, the purchaser or purchasers, or any other person
or persons, by his, her, or their direction, when the consideration or value of
the interest or property conveyed exclusive of the value of any lien or encum-
brance remaining thereon at the time of sale, exceeds one hundred ($100.00)
dollars, and does not exceed five hundred ($500.00) dollars, or fractional part
thereof, one ($1.00) dollar, and for each additional five hundred ($500.00)
dollars or fractional part thereof, one ($1.00) dollar.
(6) PROxiES.-^Proxy for voting at any election for officer, or meeting for
the transaction of business of any corporation except religious, educational,
charitable, fraternal, or literary societies, public cemeteries, or mutual building
and loan associations, twenty ($0.20) cents.
(7) Power of Attorney. — Power for attorney granting authority to do or
perform some act for or in behalf of the grantor, which authority is not other-
wise vested in the grantee, fifty ($0.50) cents.
1928, XXXV, 1089.
§ 475 Civil Code 896
§ 475. Duties and Powers of Tax Commission. — (1) The South Carolina
Tax Commission shall administer and enforce the taxes imposed by this Article.
It shall have power to enter upon the premises of any taxpayer and to examine
or cause to be examined by any agent or representative designated by it for
that purpose, any books, papers, records, or memoranda bearing upon the
amounts of taxes payable and to secure other information directly or indirectly
concerned in the enforcement of this Article. County Treasurers and other
County Officers, designated by the Tax Commission, shall assist in the adminis-
tration of this Article by distributing regulations, giving information, selling
stamps, reporting violations of the Article and in other ways not inconsistent
with their respective offices, to the extent and in the manner required by
regulations of the Tax Commission.
(2) Penalty for Interfering With Inspection.^— Any person, firm, cor-
poration subject to this tax, engaging in or permitting such practices as are
prohibited by regulations of the Tax Commission, or in any other practice
which makes it difficult to enforce the provisions of this Article by inspection,
or if any person, firm or corporation, agent or officer thereof, who shall upon
demand of any officer or agent of the South Carolina Tax Commission, refuse
to allow full inspection of the premises of any part thereof or who shall hinder or
in anywise delay or prevent such inspection when demand is made therefor,
shall be deemed to be guilty of a misdemeanor, and shall upon conviction, be
fined not more than two hundred ($200.00) dollars for each offense, or im-
prisonment for a period not exceeding sixty (60) days, or both, in the discre-
tion of the Court.
(3) Clerks of Court and Registers of Mesne Conveyance Not to Record
Unless Stamped — Penalty. — Clerks of Court and Registers of Mesne Convey-
ance shall not record any conveyance or other instrument which may be taxable
under the provisions of this Article without said conveyance or other taxable
instrument having attached thereto the revenue stamps required by the pro-
visions of this Article and all conveyance or other taxable instruments shall
have set forth in and as a part of said conveyance or other taxable instrument
the true, full and complete consideration thereof, paid or to be paid, delivered
or to be delivered, and such instrument shall not be recorded unless such true,
full and complete consideration is set forth therein. Any Clerk of Court or
Register of Mesne Conveyance who shall record any deed or other taxable in-
strument either without the proper revenue stamps affixed thereto or without a
statement therein showing the true, full and complete consideration, shall be
deemed guilty of a misdemeanor, and, upon conviction, shall pay a fine of
not less than ten ($10.00) dollars, nor more than one hundred ($100.00) dol-
lars for each offense. Provided, That the South Carolina Tax Commission shall
have power to remit the said penalty in part or in whole. Provided^ further,
that if any deed or other taxable instrument is presented for recording to any
Clerk of Court or Register of Mesne Conveyance without showing the true, full
and complete consideration therein, the Clerk of Court or Register of Mesne
Conveyance shall record the same only upon the receipt of an affidavit, executed
by a responsible person connected with the transaction and showing such con-
nection setting forth the true, full and complete consideration thereof, paid
or to be paid and revenue stamps shall be affixed to the deed or other taxable
instrument, in accordance with the value shown in the affidavit. The Clerk of
Court or Register of Mesne Conveyance shall file all such affidavits in his office.
897 Civil Code § 476
(4) Administration by Tax Commission. — The administration of this Ar-
ticle is vested in the South Carolina Tax Commission, which shall prescribe
rules and regulations pertinent to the enforcement of this Article.
(5) Recording Raises Presumption of Compliance. — Provided, That when
any instrument shall have been recorded it shall be presumed that all require-
ments of law affecting the title to the property so conveyed have been complied
with.
192S, XXXV, 10S9; 1930, XXXVI, 1354.
BUSINESS LICENSE
§ 476. Business License Tax. — Every person, firm or corporation doing busi-
ness within the State of South Carolina and engaging in the business of selling
such articles or commodities as are named in this Section, for the privilege of
carrying on such business shall be subject to the payment of license tax which
shall be measured by and graduated in accordance with the volume of sales
of such person, firm or corporation within the State: Provided, That every
person, firm, corporation, club or association who sells and/or stores and/or
receives for the purpose of distribution to any person, firm or corporation club,
association, any shot gun or other shells or cartridges and/or manufactured
tobacco products, and/or candy retailing for eighty (80) cents or above, and/or
playing cards otherwise taxable under the provisions of this Article shall pay
the tax at the rates herein provided for the sale of such articles.
(2) Licenses Required. — Every person, firm or corporation engaged in the
business of purchasing, selling or distributing within this State, cigars, che-
roots, stogies, cigarettes, snuffs, smoking or chewing tobacco, either or all, shall
within thirty (30) days after the approval of this Article file with the South
Carolina Tax Commission an application for a license permitting them to
engage in such business. The application for licenses shall be filed on blanks
to be furnished by the South Carolina Tax Commission for that purpose and
shall contain a statement including the name of the individual, the name of
the partnership and of each individual partner, or corporation, the Post Office
address and the nature of business, whether wholesale or retail, in which en-
gaged. In case any business is conducted at two or more separate places, a
separate license for each place of business shall be required: Provided, That
any person, firm or corporation hereafter intending to engage in the business
of buying, selling or distributing cigars, cheroots, stogies, cigarettes, snuffs,
smoking or chewing tobacco, shall, precedent to engaging in such business, file
an application for a license in the manner and form hereinabove required.
Upon a receipt of an application for a license to engage in the business above
set forth the South Carolina Tax Commission shall issue to such applicant a
license permitting the purchase, sale and distribution of the articles referred
to in this Section. Such license shall be displayed at all times in some con-
spicuous place at or in his or its place of business easily seen by the public.
Nothing herein shall be construed as requiring a license for the privilege of
buying, selling or distributing leaf tobaccoes : Provided, further, That the Tax
Commission may reclassify a person, firm or corporation as a wholesaler or
retailer as may be just and proper according to the business done : Provided,
further. That every retail dealer when filing application for license shall state
the kind and nature of business engaged in, whether drugs, grocery, hardware,
general merchandise, etc.
§ 476(3) Civil Code 898
(3) License May be Revoked and/or Restored. — ^In addition to the penal
ties imposed in this Article and after conviction for a second offense by a Court
of competent jurisdiction for any violation of the provisions of this Article,
the South Carolina Tax Commission may revoke any license which may have
been issued to the party or parties adjudged guilty by the Court, and upon
good cause shown by party whose license has been revoked, may issue a new
license when, in its discretion, such applicant conforms to the provisions of this
Article. No license issued permitting the sale and distribution of tobacco
products shall be transferable, and any license issued to any individual, firm
or corporation who shall afterwards retire from business, shall be null and
void: Provided, That anyone may be allowed to operate for ten (10) days
after purchase of stock in bulk, pending granting of license, upon application
made promptly upon such purchase.
(4) Penalties for Operating "Without License. — Any person, firm or
corporation engaging in the business of buying, selling, or distributing within
this State, cigars, cheroots, stogies, cigarettes, snuff, smoking tobacco, chewing
tobacco, without having secured the required license from the South Carolina
Tax Commission shall be guilty of a misdemeanor, and, upon conviction by a
Court of competent jurisdiction, shall be fined not less than twenty ($20.00)
dollars, nor more than one hundred ($100.00) dollars, or imprisoned not more
than thirty (30) days for each and every offense: Provided, however, That the
provisions set forth above shall not apply to churches, schools and charitable
organizations operating booths at State, County, and Community Fairs : Pro-
vided, further, That the provisions above set forth shall not apply to school or
church entertainments.
(5) There shall be levied, assessed, collected and paid in respect to the
articles containing tobacco enumerated in this Section, the following amounts:
(a) Little Cigars. — Upon cigars of all descriptions made of tobacco, or
any substitute therefor, and weighing not more than three (3) pounds per thou-
sand, one ($0.01) cent for each ten (10) cigars, or fraction thereof.
(b) Cheroots, Stogies, etc. — Upon cigars of all descriptions made of to-
bacco, or any substitute therefor, and weighing more than three (3) pounds
per thousand, retailing for three ($0.03) cents each, or less, three ($3.00)
dollars per thousand.
(c) Cigars. — Upon cigars of all descriptions made of tobacco, or any sub-
stitute therefor, and weighing more than three (3) pounds per thousand, re-
tailing for over three ($0.03) cents each, ten ($10.00) dollars per thousand.
For the purpose of computing the tax, cheroots, stogies, etc., are hereby
classed as cigars.
(d) Cigarettes. — Upon all cigarettes made of tobacco or any substitute
therefor: upon each package retailing for five ($0.05) cents, or less, one ($0.01)
cent; upon each package retailing for more than five ($0.05) cents each an
additional one ($0.01) cent for each five ($0.05) cents, or fractional part there-
of of the retail selling price in excess of five ($0.05) cents ;
(e) Snuff and Chewing Tobacco. — Upon snuff and chewing tobacco, one
($0.01) cent for each three ounces or fractional part thereof;
(f) Smoking Tobacco. — Upon all smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed and other kinds and forms of tobacco pre-
pared in such manner as to be suitable for smoking in a pipe or cigarette : upon
899 Civil Code § 476(6)
each package retailing for five ($0.05) cents, or less, one ($0.01) cent; upon
each package retailing for more than five ($0.05) cents each an additional one
($0.01) cent for each five cents or fractional part thereof of the retail selling
price in excess of five ($0.05) cents;
(g) Caetridges and Shells. — Upon all shot gun or other shells, four ($4.00).
dollars per thousand rounds ;
Upon all cartridges, twenty-three (23) caliber or greater, four ($4.00) dol-
lars per thousand rounds;
(h) Candy. — Upon all candy retailing at fifty (50c) cents per pound and
above, one ($0.01) cent for each ten cents or fraction of the retail price:
Provided, That individual factory-wrapped packages of candy retailing for ten
(10) cents, or less, shall not be taxable.
(i) Plating Cards. — Upon all playing cards a tax of five ($0.05) cents on
each fifty ($0.50) cents or fractional part thereof of the retail selling price,
the stamps in all such cases to be affixed to the individual package.
(6) (a) Application. — Whenever in this Section reference is made to
manufactured tobacco products manufactured or imported to sell at a certain
price, as the basis for computing the tax, it is intended to mean the ordinary,
customary or usual price paid by the consumer for each individual cigar, pack-
age of cigarettes, package of smoking tobacco, etc. (b) When the retail or sell-
ing price is referred to in this Article as the basis for computing the amount
of stamps required on any article, it is intended to mean the retail or selling
price of the article before adding the amount of the tax. (c) When any
articles or commodities subject to tax in this Article are given as prizes on
punch boards, shooting galleries, etc., the tax shall be based on the ordinary
selling price of such articles.
(7) Method and Time of Affixing Stamps. — The license taxes imposed by
this Section shall be paid by affixing stamps in the manner and at the time herein
set forth. In the case of cigars, stogies, cheroots, and chewing tobacco, the
stamps shall be affixed to the box, or container, in which or from which
normally sold at retail : Provided, That wholesalers and jobbers shall affix
the required stamps within seventy-two (72) hours after such tobacco products
are received by them : Provided, further, That any retailer shall have twenty-
four (24) hours within which to affix the stamps after such tobacco products
are received by him, or them: Provided, however, In the event any such
tobacco products are manufactured within the State of South Carolina, they
shall be stamped by the manufacturer when and as sold: Provided, however,
The Tax Commission may, in its discretion, where it is practical and reasonable
for the enforcement of the collection of taxes provided hereunder, promulgate
such rules and regulations as to permit cigars, stogies and cheroots to remain
unstamped in the hands of wholesalers and jobbers until the original case or
crate is broken, unpacked or sold.
In the case of cigarettes, snuff, smoking tobacco, chewing tobacco wrapped in
packages of two (2) pounds or less, shot gun or other shells, cartridges, playing
cards, and candy retailing for eighty (80) cents per pound or above, the
stamps shall be affixed to each individual package by wholesalers and jobbers
within seventy-two (72) hours after such products are received by them and
by any retailer within twenty-four (24) hours of receipt by him or them of any
such products : Provided, That such goods must be stamped before being sold :
Provided, further, In the event any manufactured tobacco products, shells,
§ 476(8) Civil Code 900
cartridges, playing cards, or candy retailing for eighty (80) cents per pound
or above, are manufactured within the State of South Carolina, they shall be
stamped by the manufacturer when and as sold: Provided, however, That all
retail dealers in manufactured tobacco products, shells, cartridges, playing cards
or candy retailing for eighty (80) cents per pound or above, purchasing or
receiving such commodities from without the State, whether the same shall have
been ordered through a wholesaler or jobber in this State and/or by drop ship-
ment and/or otherwise, shall within five days after receipt of the same mail
a duplicate invoice of all such purchases or receipts to the South Carolina Tax
Commission. Failure to furnish duplicate invoices as required shall be deemed
a misdemeanor ; and, upon conviction, be punishable, by a fine of not more than
one hundred ($100.00) dollars for each offense, or imprisonment for a period
not exceedling thirty (30) days.
It is the intent and purpose of this Section to require all manufacturers
within this State, wholesale dealers, jobbers, distributors and retail dealers,
to affix the stamps provided for in this Section to taxable commodities, but
when the stamps have been affixed as required herein, no further or other stamp
shall be required under the provisions of this Article regardless of how often
such articles may be sold or resold within this State.
(8) Commodities Subject to Confiscation. — Any cigarettes, snuff, smoking
tobacco or chewing tobacco; cigars, stogies, cheroots, cartridges, shells, candy
retailing at eighty (80) cents per pound, and above, and playing cards, found
at any point within the State of South Carolina, which said cigarettes, snuff,
smoking tobacco or chewing tobacco, cigars, stogies, cheroots, cartridges, shells,
candy retailing at eighty (80) cents per pound, and above, playing cards shall
have been within the State of South Carolina for a period of twenty-four (24)
hours, or longer, in possession of any retailer or for a period of seventy-two
(72) hours or longer, in possession of any wholesaler or jobber not having affixed
to the package as above defined the stamps, as above provided, are hereby de-
clared to be contraband goods and the same may be seized by the South Caro-
lina Tax Commission, or its employees, and/or by any peace officer of the State
of South Carolina, without a warrant and the said goods shall be delivered to
the Tax Commission for sale at public auction to the highest bidder after due
advertisement, but the South Carolina Tax Commission before delivering any
of said goods so seized shall require the purchaser to affix the proper amount
of stamps to the individual packages as above defined. The proceeds of sale
for any goods sold hereunder shall be turned over to the State Treasurer by
the South Carolina Tax Commission as other funds collected by said Com-
mission : Provided, That the cost of confiscation and sale shall be paid out of
the proceeds derived from such sale before making remittance to the State
Treasurer: Provided, further, That the time limits of twenty-four (24) hours
or seventy-two (72) hours for affixing said stamps shall not apply to any person,
who, within said time limits shall offer for sale, either at wholesale or retail,
any of the goods, wares or merchandise herein enumerated and all such goods,
wares or merchandise when offered for sale, either at wholesale or retail with-
out stamps having been first affixed, shall be subject to confiscation as herein-
above provided : Pro vided, further, That any vehicle, not a common carrier,
which may be used for the transportation for the purpose of sale of unstamped
articles as hereinabove enumerated shall likewise be subject to confiscation and
sale in the same manner as above provided for unstamped goods, wares or
merchandise.
901 CiYiL Code § 476(9)
(9) Peocedure When Goods are Confiscated. — In all cases of seizure of
any goods, wares, merchandise, or other property hereafter made as being sub-
ject to forfeiture under provisions of this Article which in the opinion of the
officer, or person making the seizure, are of the appraised value of twenty-five
($25.00) dollars, or more, the said officer or person, shall proceed as follows:
First. He shall cause a list containing a particular description of the goods,
wares, merchandise, or other property seized to be prepared in duplicate and
an appraisement thereof to be made by three sworn appraisers to be selected
by him, who shall be respectable and disinterested citizens of the State of
South Carolina, residing within the County wherein the seizure was made.
Said list and appraisement shall be properly attested by said officer, or person,
and the said appraisers, for which service each of said appraisers shall be
allowed the sum of one ($1.00) dollar per day, not exceeding two (2) days, to
be paid by the South Carolina Tax Commission out of any revenue received by
it from the sale of the confiscated goods on the compromise which may be
effected.
Second. If the said goods are believed by the officer making the seizure to
be of less value than twenty-five ($25.00) dollars, no appraisement shall be
made. The said officer, or person, shall proceed to publish a notice for three
(3) weeks, in writing, at three (3) places in the County where the seizure was
made, describing the articles and stating the time and place and cause of
their seizure and requiring any person claiming them to appear and make such
claim in writing within thirty (30) days from the date of the first publication
of such notice.
Third. Any person, claiming the said goods, wares or merchandise, or other
property, so seized as contraband within the time specified in the notice may
file with the South Carolina Tax Commission a claim in writing, stating his
interests in the articles seized, and may execute a bond to the South Caro-
lina Tax Commission in a penal sum equal to double the value of said goods
so seized, but in no case shall said bond be less than the sum of one hundred
($100.00) dollars, with sureties to be approved by the Clerk of Court in the
County in which the goods are seized, conditioned that in the case of condemna-
tion of the articles so seized, the obligors shall pay to the South Carolina Tax
Commission the full value of the goods so seized and all costs and expenses of
the proceedings to obtain such condemnation, including a reasonable attorney's
fee. And upon the delivery of such bond to the South Carolina Tax Commis-
sion it shall transmit the same with the duplicate list or description of the
goods seized to the Solicitor of the Circuit in which such seizure was made,
and the said Solicitor shall prosecute the case to secure the forfeiture of said
goods, wares, merchandise, or other property, in the Court having jurisdiction.
Upon the filing of the bond aforesaid the said goods shall be delivered to the
claimant pending the outcome of said case.
Fourth. If no claim is interposed and no bond given within the time above
specified, such goods, wares, merchandise or other property shaU be forfeited
without further proceedings and the same shall be sold as herein provided.
And the proceeds of sale when received by the South Carolina Tax Commission
shall be turned in to the State Treasury as other revenues are required by law
to be turned in: Provided, That in seizures in quantities of less value than
twenty-five ($25.00) dollars, the same may be advertised with other quantities
at Columbia, by the South Carolina Tax Connnission, and disposed of as herein-
above provided.
§ 477 Civil Code 902
The proceedings against goods, wares, mereliandise or other property held con-
trary to the provisions of this Article shall be considered a proceeding in rem
unless otherwise herein provided.
(10) Tax Commission May Compeomise Confiscations. — The South Caro-
lina Tax Commission may in its discretion return any goods confiscated under
this Article, or any part thereof, when it is shown that there was no intention
to violate the provisions of this Article : Provided, when any goods, wares, or
merchandise are confiscated under the provisions of this Article, the South
Carolina Tax Commission may, in its discretion, return such goods to the parties
from whom they were confiscated if, and when, such parties shall pay to the
South Carolina Tax Commission, or its duly authorized representative, an
amount equal to the assessed value of the goods confiscated, and in such cases
no advertisement shall be made or notices posted in connection with said con-
fiscation.
The South Carolina Tax Commission may promulgate rules and regulations
governing the stamping of any articles or commodities enumerated herein
handled by persons, firms or corporations operating on inter-state common
carriers.
Cancellation of Stamps on Chevying Tobacco and Cigars — Violation. —
(11) Whenever any adhesive stamp is used for denoting any tax imposed by this
Section on chewing tobacco packed in packages of two pounds, or more, or upon
cigars packed in boxes of twenty (20) cigars, or more, as heretofore provided,
the person using or affixing the same shall cancel said stamps with a rubber
stamp bearing his or its firm name, a part of said rubber stamp to be placed
on the revenue stamp and a part on the package, so that said stamp may not
again be used. That whoever makes use of any adhesive stamp to denote the
payment of any tax on chewing tobacco and cigars as outlined above without
canceling the stamps as above provided, shall be subject to a penalty of not
exceeding one hundred ($100.00) dollars to be assessed and collected by the
South Carolina Tax Commission as other penalties are collected.
1928, XXXV, 1089; 1930, XXXVI, 1358.
§ 477. Enforcement by Inspection — Penalties for Interfering- with Inspec-
tion. — It shall be provided by regulations of the Tax Commission the methods
of breaking packages, forms and kinds of containers and methods of affixing
stamps that shall be employed by persons, firms or corporations subject to the
tax imposed by this Article which will make possible the enforcement of pay-
ment by inspection and any person, firm or corporation subject to this tax,
engaging in or permitting such practices as are prohibited by regulations of the
Tax Commission, or in any other practice which makes it difficult to enforce
the provisions of this Article by inspection or if any person, firm or corpora-
tion, agent or officer thereof, who shall upon demand of any officer or agent
of the South Carolina Tax Commission, refuse to allow full inspection of the
premises or any part thereof or who shall hinder or in anywise delaj'- or
prevent such inspection when demand is made therefor, shall be deemed to be
guilty of a misdemeanor, and shall, upon a conviction, be fined not more than
two hundred ($200.00) dollars for each offense, or imprisonment for a period
not exceeding sixty (60) days, or both, in the discretion of the Court.
(2) Discounts Allowed for Handling Stamps — "When Bond Furnished
Stamps May be Consigned — Refund for Stamps Affixed to Articles Shipped
out of this State or Sold to the U. S. Government. — The South Carolina Tax
903 Civil Code § 477
Commission is hereby authorized and directed to have prepared and distributed
stamps suitable for denoting the tax on all articles enumerated herein.
The Tax Commission is hereby authorized to engage any person, firm, or cor-
poration to sell tax stamps, and shall allow as compensation for receiving, sell-
ing and accounting for such stamps three (3) per cent, in case of sales of
Business License Stamps, made by the Tax Commission to any merchant (whole-
sale or retail), or manufacturers (for their individual use), the Tax Commis-
sion shall allow the following discounts :
On a sale of $50.00 or over and less than $100.00 a discount of five per cent,
on the entire amount of the sale; on a sale of $100.00 or more, a discount of
ten per cent, on the entire amount of the sale: Provided, That where whole-
salers, jobbers, or manufacturers are entitled to purchase stamps at a discount
of ten (10) per cent, as herein provided instead of the South Carolina Tax
Commission selling said stamps to such jobbers, wholesalers or manufacturers,
for cash, it may consign such stamps, if, and when, such wholesaler, or jobber
shall give to the South Carolina Tax Commission, a good and sufficient bond
executed by some surety company authorized to do business in this State, con-
ditioned to secure the payment for the stamps so consigned, when and as they
are used on manufactured tobacco products, playing cards, and candy retailing
for eighty ($0.80) cents per pound or above or when and as they are sold on
cartridges and shells, by such wholesaler, jobber or manufacturer, and to re-
quire monthly, or such other periodic accounting and settlement periods for
the use of said stamps as the South Carolina Tax Commission may require:
Provided, further, That in case any goods, wares or merchandise upon which
business license stamps have been placed and which goods, wares and merchan-
dise have been sold and shipped to a regular dealer in such articles in another
State, the seller in this State shall be entitled to a refund of the actual amount
of the tax paid upon condition that the seller in this State shall make affidavit
that the goods were so sold and shipped and that he shall furnish from the
purchaser a written acknowledgment that he has received such goods and
the amount of stamps thereon, together with the name and address of the
purchaser, whereupon the South Carolina Tax Commission shall issue to the
seller in this State its warrant or order upon the State Treasurer for the
amount thereof, which warrant, or order, shall be paid by the State Treasurer :
Provided, further, That any goods, wares or merchandise requiring stamps that
are sold to the United States Government for army, navy or marine purposes,
and which shall be shipped from a point within this State to a place which has
been lawfully ceded to the United States Government for army, navy, or marine
purposes, shall be refunded to the seller upon proof that such goods, wares,
or merchandise have been so sold and shipped and proof of such sale and re-
fund may be made in like manner as the same is made in case of sales of such
goods to merchants outside the State. The provisions of this proviso shall also
apply to the sale of gasoline, any Statute to the contrary notwithstanding:
Provided, further, That the license tax now imposed on all oil companies for the
privilege of selling, consigning, using, shipping, or distributing gasoline, com-
binations thereof or substitutes therefor, shall be paid to the South Carolina
Tax Commission instead of to the State Treasurer as heretofore provided:
Provided, further. That in case any goods, wares, or merchandise upon which
business license stamps have been placed with shall be sold and delivered to
ships belonging to the U. S. Navy for distribution and sale to members of the
military establishment only, or sold and delivered to ships regularly engaged
in foreign or coast wide shipping between points in this State and points out-
§ 477(3) Civil Code 904
side this State, shall be refunded to the seller -apon proof that such goods,
wares or merchandise have been sold and delivered and refunded may be
made in like manner as the same is made in case of sales of such goods to
merchants outside of this State: Provided, further, That the Tax Commission
may promulgate rules and regulations pro^dding for the refund to dealers of
the cost of stamps af&xed to goods which by reason of damage become unfit for
sale and are destroyed by the dealer, or returned to the manufacturers : Pro-
vided, further, That the South Carolina Tax Commission may promulgate rules
and regulations to prevent any abuse of the provisions contained herein pro-
viding for refunds in the above paragraph.
. (3) Affixation of Stamps. — Stamps shall be affixed in such manner that
their removal will require continued application of steam or water.
(4) Penalties for Evading Stamp Tax — Trial by Jury if Desired. — Per-
sons failing to properly affix the required stamps to any cigars, cheroots, stogies,
cigarettes, snuff, smoking tobacco, chewing tobacco, candy, playing cards, am-
munition, shall be required to pay as part of the tax imposed hereunder, a
penalty of not less than twenty ($20.00) dollars nor more than one hundred
($100.00) dollars, to be assessed and collected by the South Carolina Tax
Commission as other taxes are collected. And each article or commodity not
having proper stamps affixed thereto as herein required shall be deemed a
separate offense: Provided, That any cigars, cheroots, stogies, cigarettes, snuff,
smoking tobacco, chewing tobacco, candy, playing cards or ammunition, in the
place of business of any person required by the provisions of this Article to
stamp the same shall be prima facie evidence that they are intended for sale:
Provided, further, That if within ten (10) days, and not thereafter, after
notification in writing, by the South Carolina Tax Commission, or its duly
authorized agent, to the person or corporation of its failure to properly affix
the required stamps to any article or commodity, or within ten (10) days after
written notification to him that he has sold any article or commodity requiring
stamps without having the stamps properly attached thereto as required by
this Article, the party charged, or to be charged, with such omission as herein
pro^aded shall have the right within said time, and not thereafter, to demand
a trial of the issue before a court of competent jurisdiction in the manner now
provided by law for the trial of civil actions or civil suits. The written notice
herein required may be served by mail. When it is so served the paper must
be deposited in the post office addressed to the person on whom it is to be
served at his last known place of residence, and the postage paid, and the ten
days' time herein provided shall begin to run from the date of mailing. Said
notice maj' also be personally served by any agent of the South Carolina Tax
Commission or any other person, by delivering the same to*the person or cor-
poration charged, or by leaving the same in the place of business of such person
or corporation: Provided, fuHher, That the South Carolina Tax Commission,
upon good cause shown may, in their discretion, remit the penalty, or any part
thereof, prescribed last above herein: Provided, further. That any judgment
rendered in favor of the South Carolina Tax Commission in any civil action
or suit shall be a first preferred lien for taxes upon all property of the tax-
payer and in the event of non-payment shall be filed in the office of the Clerk
of Court in the County where taken and execution may be issued by the Tax
Commission as now provided by law. But the lien provided for in this Sec-
tion shall not have priority over any lona fide lien recorded before the judg-
905 Civil Code § 478
ment is taken on any property belonging to the taxpayer other than that di-
rectly pertaining to and used in the conduct of the business in which such
penalty was incurred.
(5) Penalties for Fraud in Use or Reuse of Stamps. — ^Whoever wilfully
removes or otherwise prepares any adhesive stamp, with intent to use, or cause
the same to be used, after it has already been used, or knowingly or wilfully
buys, sells, offers for sale, or gives away any such washed or restored stamp to
any person for, or knowingly uses the same, or has in his possession any washed,
restored or altered stamp, which has been removed from the articles to which
it had been previously affixed or whoever, for the purpose of indicating the
payment of any tax hereunder, reuses any stamp which has heretofore been
used for the purpose of paying any tax provided in this Article, or whoever
buys, sells, offers for sale, or has in his or its possession any counterfeit stamps,
is guilty of a misdemeanor, and, upon conviction, shall be punished by a fine
of not more than one thousand ($1,000.00) dollars, or by imprisonment for
not more than five (5) years, or both, in the discretion of the Court.
1928, XXXV, 1089.
§ 478. Powers of Tax Commission. — The South Carolina Tax Commission
shall administer and enforce the taxes imposed by this Article. It shall have
the power to enter upon the premises of any taxpayer and to examine, or
cause to be examined, by any agent or representative, designated by it for that
purpose, any books, papers, records, or memoranda, etc., bearing upon the
amount of taxes payable, and to secure other information directly or indirectly
concerned in the enforcement of this Article.
1928, XXXV, 1089.
§ 479. Execution Issued for Unpaid Taxes or Penalties. — If any taxes or
penalties imposed by this Article remain due and unpaid for a period of ten
(10) days, the Tax Commission shall issue a warrant of execution, directed to
the Sheriff of the County of the State commanding him to levy upon and
sell the real and personal property of the taxpayer found within his County
for the payment of the amount thereof, with penalties, if any, and the costs
of executing the warrant, and to return such warrant to the Tax Commission
and to pay it the money collected by virtue thereof. Upon receipt of such
execution, the Sheriff shall file with the Clerk of Court of his County a copy
thereof and thereupon the Clerk of Court shall enter in his abstract of judg-
ments the name of the taxpayer mentioned in the warrant and in proper columns
the amount of tax, with penalties, and costs for which the warrant is issued
and the date and hour when such copy is filed and shall index the warrant
upon the index of judgments. The Sheriff shall thereupon proceed upon the
warrant in all respects with like effect and in the same manner prescribed by
law in respect to executions issued against the property upon judgments of
a Court of record and shall be entitled to the same fees for services in executing-
the warrant to be collected in the same manner. The taxes and penalties im-
posed by this Article shall be deemed a debt owing to the State by the party
against whom the same shall be charged and shall be a lien upon aU property
of the party against whom the same shall be charged, but such lien shall be
valid, so as to affect the rights of purchasers for value, mortgages or judgments;
or other lien creditors, only from the time when the warrant is entered upon
the transcript of judgments in the County, in the case of real estate, where the
real estate is situate, and, in the case of personal property (where the tax-
payer resides, if the taxpayer be a resident of this State, or, if the taxpayer
§ 480 Civil Code 906
be a non-resident in the County where the personal property is situate) : Pro-
vided, howeve7% That any license taxes or penalties imposed hereunder shaU
be a first preferred lien upon any and all of the personal property of the tax-
payer used or to be used in said business and shall also rank in priority above
all other liens on taxpayer's property used in his business and incurred after
the beginning of said business.
1928, XXXY, 1089.
§ 480. Admission Tax. — (1) There shall be levied, assessed, collected and
paid upon all paid admissions to places of amusement, public bathing places
and public dance halls, or elsewhere, within the State of South Carolina, a
license tax of one ($0.01) cents for each ten ($.10) cents, or fractional part
thereof: Provided, That no tax shall be charged or collected on account of any
stage play or any pageant in which local or non-professional talent or players
are used, nor where tickets or admissions are sold by any incorporated college
or university presenting any musical or purely literary entertainment: Pro-
vided, further, That the exemptions allowed in the last above proviso shall not
apply in case the admissions inure to the benefit of any individual: Provided,
further, That no tax shall be charged or collected on admissions to high school
or grammar school games or on general gate admissions to the State Fair or of
any County or Community Fair: Provided, further, however, That no tax shall
be charged or collected on admissions to athletic contests played between textile
athletic teams, provided the proceeds do not inure to any individual or player
in the form of salary, or otherwise: Provided, further, That no tax shall be
charged or collected on admissions to entertainments other than motion pictures
when presented in community houses that are publicly owned and publicy con-
trolled, and the proceeds do not inure to any individual, or individuals.
(2) License Required. — Every person, firm or corporation operating a
place of amusement within the State of South Carolina, subject to the tax im-
posed by this Section, shall within thirty (30) days after the effective date
of this Article and annually thereafter, file with the South Carolina Tax Com-
mission an application for a license permitting them to engage in such business.
The application for such license shall be filed on blanks to be furnished by
the South Carolina Tax Commission for that purpose and shall contain a state-
ment including the name of the individual or partnership and each individual,
partner or corporation, post office address, and nature of the business. After
the year 1928, such application shall be made annually on or before the 1st day
of January of each calendar j-ear : Provided, That any person, firm or corpora-
tion hereafter commencing the operation of any place of amusement, shall,
precedent to engaging in such business, file an application for a license in the
manner and form hereinabove required. No license issued permitting the
operation of a place of amusement shall be transferable and any license issued
to any person, firm or corporation, who shall afterwards retire from business,
shall be null and void. A separate license shall be required for each separate
place of amusement : Provided, further. That any one may be allowed to operate
a place of amusement for a period of ten (10) days after the purchase of same,
pending the granting of a license upon application being made promptly for a
license.
Upon receipt of an application for license to operate a place of amusement as
above set forth, the South Carolina Tax Commission shall issue to the ap-
plicant a license permitting him to operate such place of amusement without
cost to the applicant. Such license shall be displayed at all times at or in such
place of amusement in some conspicuous place easily seen by the public.
907 Civil Code § 480(3)
(3) Penalty for Operation Without License. — If any person, firm or
corporation operating a place of amusement for which a license is required
without having first secured the license and posted same in accordance with
the above provisions, shall be guilty of a misdemeanor; and, upon conviction,
fined not less than twenty ($20.00) dollars nor more than one hundred ($100.00)
dollars, or imprisoned not less than ten (10) days or more than thirty (30) days,
and each day that such business is operated shall constitute a separate offense.
(4) Tax Commission to Issue Tickets — May Use Other Tickets Provided
Same are Stamped With Documentary Kevenue Stamps. — The South Caro-
lina Tax Commission is hereby authorized, empowered and directed to have pre-
pared and distributed suitable tickets to be used by places of amusement where
admissions are charged.
Except in cases where season tickets are used or where it is impractical for
the South Carolina Tax Commission to furnish tickets, every person, firm or
corporation operating a place of amusement subject to the provisions of this
Section shall use only such tickets as are distributed by the Tax Commission,
such ticket to be furnished without cost to the taxpayer: Provided, however,
That any person, firm or corporation operating a place of amusement subject
to the provisions of this Section may have the option of using tickets obtained
or furnished otherwise than by the Tax Commission, but upon such tickets not
obtained through the South Carolina Tax Commission, there shall be placed docu-
mentary revenue stamp, or stamps, sufficient to indicate the payment of tax there-
on as required by this Article, which documentary stamps shall be purchased
from the South Carolina Tax Commission. And the said stamps shall be firmly at-
tached to the tickets in such manner as will require the application of steam
or water for the removal thereof.
(5) Price of Admission Must be Printed on Ticket. — No operator of a
place of amusement shall sell or permit to be sold in his place of business any
admission tickets without the price of admission printed thereon, nor shall he
sell or permit to be sold any admission ticket at a price other than the price
printed thereon.
No operator of a place of amusement shall sell, loan or provide admission
tickets which have been furnished by the Tax Commission for use in one place
of amusement to anyone for use in any other place of amusement.
(6) Method of Stamping and Collecting Tickets — Half of Ticket to
be Given Patron. — As each patron is admitted to a place of amusement, his
ticket shall be collected and immediately torn in two parts, approximately
through the center, and one-half given to the patron and the other half retained
by the ticket taker, and when documentary stamps are attached to the tickets,
they shall be so placed thereon as to be cut or torn in parts when the tickets
are cut or torn in two parts.
(7) Penalties for Failure to Use Tickets Furnished by Tax Commis-
sion or to Stamp Tickets as Required. — Any person operating a place of
amusement subject to the tax herein provided who either shall fail to use
tickets furnished by the Tax Commission or affix the stamps as herein required
or shall fail to tear them in two parts when presented, or shall in any
manner contravene any of the provisions contained in this Section, shall be
deemed guilty of a misdemeanor; and, upon conviction, fined not less than
twenty ($20.00) dollars nor more than one hundred ($100.00) dollars, or be
imprisoned not less than ten (10) days nor more than thirty (30) days for
each and every offense.
§ 480(8) Civil Code 908
(8) Tax Commission May Revoke License — Method of Appeal From Tax
Commission Order. — In addition to the penalties provided in this Article, the
Tax Commission may revoke the license of any person, firm or corporation fail-
ing to comply with any or all of the requirements of this Article : Provided, That
the South Carolina Tax Commission shall mail written notice of the revoca-
tion of the license, or shall otherwise serve written notice thereof upon the
persons, firm or corporation affected thereby and within ten (10) days after
the mailing of said notice, or of service otherwise, upon the person, firm or
corporation whose license has been revoked, such person, firm or corporation
shall have the right to appeal from the decision of the Tax Commission thereon
to the Court of Common Pleas in the County where he is licensed to carry on
the business: Provided, further, That within ten (10) days after the service
of notice of revocation of license as hereinabove provided, and not thereafter,
the person, firm or corporation feeling aggrieved thereby and desiring to appeal
shall serve upon the South Carolina Tax Commission a written notice of inten-
tion to appeal to the Court of Common Pleas; and within thirty (30) days
after the service of the notice on the Tax Commission, he shall serve upon the
Tax Commission his exceptions or objections to the revocation of the license.
The hearing before the Circuit Judge shall be had upon the exceptions and
objections so served upon the Tax Commission and the case disposed of as is
now provided by law for appeals from the Courts of Magistrates. Or, if the
Circuit Judge should decide that the ends of justice would be better attained
he may hear the full controversy de novo and render judgment in accordance
with the law and facts : Provided, however, That serving notice of appeal upon
the Tax Commission shall not act as a supersedas unless the appellant shall
file with the South Carolina Tax Commission a good and sufficient bond to
be approved by the South Carolina Tax Commission, conditioned upon the
faithful observance of the requirements of this Article and for the payment of
any costs that may be lawfully taxed. And the costs and disbursements shall
be the same as are now provided in cases of appeals to the Circuit Courts from
Magistrates' Courts.
(9) Penalty for Use or Reuse of Tickets. — Whoever alters, restores or
otherwise prepares in any manner whatsoever, any admission tickets with intent
to use or cause the same to be used, after it has already been used, or knowingly
or wilfully buys, sells, offers for sale, or gives away any such restored or altered
ticket to any person, or knowingly uses the same or has in his or its possession
any altered or restored ticket, which has been previously used for the purpose
for which it was originally intended, or whoever prepares, buys, sells, offers
for sale, or has in his or its possession any counterfeit ticket, is guilty of a
misdemeanor, and, upon conviction, shall be punished with a fine of not more
than one thousand ($1,000.00) dollars, or imprisoned not exceeding five years,
or Both, in the discretion of the Court.
(10) Tax Payable Monthly — Penalties for Non-Payment — Execution
Issued for Unpaid Taxes and Penalties. — The license tax imposed hy this
Section shall be due and payable monthly between the first and tenth day of
each month and the person, firm or corporation liable to such tax shall between
the first and tenth of each month make a true and correct return to the South
Carolina Tax Commission in such form as it may prescribe, showing the num-
ber and prices of admissions during the previous month, and remit the tax
therewith. That in case of failure to make a true and correct return, the Tax
Commission shall make the same upon such information as it maj' be able to
909 Civm Code § 480(11)
obtain, assess the tax due thereon and add a penalty of ten (10) per centum,
whereupon the Tax Commission shall mail notice to the taxpayer, and in case
of failure to pay the tax within ten (10) days, after mailing the notices, the
South Carolina Tax Commission shall add an additional penalty of ten (10)
per centum, whereupon the South Carolina Tax Commission shall mail notice
of the amount of taxes and penalties to the party failing to make such return
or to pay the tax, and if the tax and penalties are not paid within ten (10)
days after mailing such notice, execution shall be issued in the manner and
with the force provided hereafter in this Section. If any taxes or penalties
imposed by this Article be not paid within ten (10) days after the same be-
come due, the Tax Commission shall issue a warrant directed to the Sheriff of
any County of the State, commanding him to levy upon and sell the real and
personal property of the taxpayer found within his county for the payment of
the amount thereof, with penalties, if any, and the costs of executing the war-
rant and to return such warrant to the Tax Commission and to pay it the money
collected by virtue thereof. Upon receipt of such execution, the Sheriff shall
file with the Clerk of Court of his County a copy thereof and thereupon the
Clerk of Court shall enter in the abstract of Judgments the name of the tax-
payer mentioned in the warrant and in the proper columns the amount of tax,
with penalties, and the costs for which the warrant is issued and the date and
hour when such copy is filed and shall index the warrant upon the index of
judgments. The Sheriff shall thereupon proceed upon the warrant in all
respects with like effect and in the same manner prescribed by law in respect
to executions issued against property upon judgments of a court of record and
shall be entitled to the same fees for his services in executing the warrant to
be collected in the same manner. The taxes and penalties imposed by this
Article shall be deemed a debt owing to the State by the party against whom
the same shall be charged, but such lien shall be valid, so as to affect the rights
of purchasers for value, mortgages or judgments or other lien creditors, only
from the time when the warrant is entered upon the transcript of judgments
in the County, in the case of real estate, where the real estate is situate, and, in
the case of personal property (where the taxpayer resides, if the taxpayer be a
resident of this State, or if the taxpayer be a non-resident, in the County where
the personal property is situate) : Provided, however, That any license taxes or
penalties imposed hereunder shall be a first preferred tax lien upon any and
all of the personal property of the taxpayer used or to be used in said business
and shall also rank in priority above all other liens on taxpayer's property
used in his business and incurred after the beginning of said business,
(11) Errors Corrected by Tax Commission. — The said South Carolina Tax
Commission shall correct errors in returns, refund or reassess where errors
occur, and upon notice from the South Carolina Tax Commission the taxpayer
shall pay the reassessment within ten (10) days, and when not so paid, the
South Carolina Tax Commission shall assess the tax due, add a penalty of ten
(10) per centum to the amount assessed, and if such tax and penalty is not
paid to the South Carolina Tax Commission on or before the first day of the
following month, the South Carolina Tax Commission shall issue a warrant of
execution which shall have like effect and be collectible in the same manner as
herein provided for warrants issued upon original assessments.
(12) Bond Required op Delinquent Taxpayers. — If any taxes or penalties
imposed by this Section shall remain due and unpaid for a period of thirty (30)
days, the person, firm or corporation responsible for the payment of such taxes
§ 481 . Civil Code 910
and penalties, either or both, shall as a condition for the privilege of further
operating such place of amusement, or any other place of amusement, be re-
quired to furnish a good and sufficient bond to be executed by a surety com-
pany authorized to do business in South Carolina, and payable to the South
Carolina Tax Commission for and on behalf of the State of South Carolina,
and in sufficient amount to insure payment of all future taxes, the amount of
which bond is to be determined by the South Carolina Tax Commission. Said
bond shall be conditioned, for the payment of all taxes and penalties that may
be lawfully assessed against the taxpayer and shall continue in force so long
as such taxpayer shall operate his, or its place or places of amusement, and in
case such taxpayer shall operate more than one place of amusement, the bond
shall be given in sufficient amount to insure the payment of future taxes and
penalties for the privilege or operating all of said places of amusement; and
said bond may be decreased if such should be found by the South Carolina
Tax Commission to be reasonable and said Commission may require additional
bond or bonds, if for any reason a bond should be forfeited or become insufficient
to secure the payment of the tax and penalties.
No corporation which has an officer, director, manager or stockholder who
has failed to pay any amusement tax, or penalty assessed against him or
against any corporation of which such person may have been an officer, director,
manager or stockholder, shall be allowed to conduct or operate any place of
amusement without first giving bond to secure the payment of all taxes and
penalties provided for in this Section in like manner and form as bonds are
required hereinabove.
If any person, firm or corporation shall fail within thirty (30) days from the
date of assessment to pay any of his or its taxes and penalties that may be
lawfully assessed against him, or it, under the provisions of this Section, or
shall fail to give bond or additional bond as hereinabove provided to secure the
payment of future taxes and penalties, and shall thereafter operate a place,
or places of amusement within this State, without having first paid said taxes
and penalties or without having furnished the bond hereinabove required, shall
be guilty of a misdemeanor, and, upon conviction shall pay a fine of not less
than twenty ($20.00) dollars nor more than two hundred ($200.00) dollars,
or be imprisoned not less than ten (10) days nor more than sixty (60) days,
and each day that such place of amusement is operated in violation of this
Section shall constitute a separate offense.
(13) Administration. — The administration of this Article is vested in the
South Carolina Tax Commission, which shall prescribe rules and regulations
pertinent to the enforcement of this Article. Said Tax Commission may, upon
good cause shown, remit any penalties provided in this Article.
1928, XXXV, 1089; 1929, XXXVI, 114.
§ 481. Soft Drink Tax. — Every person, firm or corporation doing domestic
or intrastate business within this State and engaging in the business of selling,
manufacturing, purchasing, consigning, using, shipping, or distributing, for
the purpose of sale within this State, any of the following articles, or things,
viz. : soda water, ginger ale, coca-cola, lime-cola, pepsi-cola, near beer, beer,
fruit juices, bottled drinks of every kind whatsoever, and all fountain drinks
and other beverages and things commonly designated as "soft drinks," for
the privilege of carrying on such business shall be subject to the pajinent of
a license tax, which tax shall be measured by and graduated in accordance with
911 CmL Code § 481
the sales of such person, firm or corporation within the State of South Carolina
except as may hereinafter be provided, as follows:
(a) Soda Fountains. — The payment of the license taxes hereinabove pro-
vided for, shall be evidenced by the affixing of South Carolina Soft Drinks
License Tax Stamps to the original containers in which all syrups are received,
stored, shipped or handled, at the following rate, to wit :
For each gallon of syrups, there shall be affixed to said original container
Soft Drinks License Tax Stamps of the value of seventy-six ($0.76) cents for
each and every gallon in said containers. For the purpose of this Article, the
words ''syrup or syrups" shall be defined as being the compound mixture or
basic ingredient used in the making, mixing or compounding of soft drinks at
soda fountains by the mixing with same of water, ice, fruits, milk, and/or any
other product suitable to make a complete soft drink, among such syrups being
such products as coca-cola syrup, chero-cola syrup, lemon syrup, vanilla syrup,
chocolate syrup, rock candy syrup, simple syrup, nu-grape syrup, cherry smash
syrup and/or all prepared syrups sold for the purpose of mixing soft drinks
at soda fountains.
Simple Syrup Defined. — In the event any simple syrup is made, mixed, com-
pounded or manufactured within this State by retailers of soft drinks, by dis-
solving sugar and water or any other mixture that will create simple syrup,
or in the event any syrup or syrups are made by retailers, of soft drinks by
adding concentrates or extracts to mixtures made of sugar and water, commonly
referred to as "simple syrup," for use of soda fountains, then, and in such
event, the mixer, maker, manufacturer or compounder of said syrups, shall
place and keep the same in containers, until said syrups are needed at the
fountain for the purpose of mixing drinks; and the containers of all such
syrups so manufactured, shall be stamped by the retailer of soft drinks with
Soft Drinks License Tax Stamps to the value of seventy-six ($0.76) cents per
gallon, for each gallon of syrup in said container.
Stamps Affixed by Retailers — Duplicate Invoice Eequired. — The soft
drinks license tax stamps above provided shall be affixed to each individual con-
tainer of said syrups by wholesalers, manufacturers, jobbers, or distributors
within seventy-two (72) hours after such syrups are received by them, or re-
tailers within twenty-four (24) hours after such syrups are received by them:
Provided, That the containers of all syrups must be stamped before any of said
syrups are used in the making of soft drinks: Provided, however, That all re-
tail dealers in soft drinks, purchasing or receiving syrups from without the
State, whether the same shall have been ordered through a wholesaler or jobber
within the State, and/or by drop shipment, and/or otherwise, shall within five
(5) days after receipt of same, mail a duplicate invoice of all such purchases,
or receipts, to the South Carolina Tax Commission. Failure to furnish such
duplicate invoice as required shall be deemed a misdemeanor, and, upon con-
viction, shall be fined not less than twenty ($20.00) dollars, nor more than
one hundred ($100.00) dollars, or imprisoned for a period not exceeding
thirty (30) days for each offense.
It is the intent and purpose of this Section to require all manufacturers with-
in this State, wholesale dealers, jobbers, distributors and retail dealers to affix
the stamps provided for in this Section to all containers in which syrups are
normally received, sold or handled, but when the stamps have been affixed as
required herein by either wholesaler, manufacturer, jobber, distributor or re-
§ 481 Civil Code 912
taller, no further or other stamps shall be required under the provisions of
this Article, regardless of how often such syrups may be sold or resold within
this State.
Syrups Taxable. — The provisions of this Section with reference to the stamp-
ing of syrups, shall apply only to syrups used at soda fountains and not to
syrups used by bottlers in the manufacture of bottled soft drinks : Provided,
That the South Carolina Tax Commission may promulgate rules and regula-
tions to permit syrup which is to be used for purposes other than making soft
drinks to be stored in places where soft drinks are sold at retail.
The South Carolina Tax Commission is hereby authorized, empowered and
directed to have prepared and distributed stamps suitable for denoting the
tax on soft drinks and syrup.
(b) Bottled Drinks. — Any and all soft drinks offered for sale in sealed
bottles shall, within twenty-four (24) hours of the time of its manufacture, or
receipt in this State, be stamped with South Carolina Soft Drinks License Tax
Stamps at the rate of one ($0.01) cent for each five ($0.05) cents or frac-
tional part thereof of the retail selling price, by affixing said stamps at said
rate to each individual bottle. That in the case of bottled drinks shipped into
South Carolina from a point outside of said State, said stamps shall be affixed
to said bottled drinks within twenty-four (24) hours after such bottle^ drinks
come into possession of the person first receiving the same, whether said person
be a wholesaler, jobber, distributor, and/or retailer of said products.
Bottle Drinks Taxable. — Bottled soft drinks as referred to in this Article,
shall include any and all beverages whether carbonated or not, such as soda
water, ginger ale, nugrape, coca-cola, lime-cola, pepsi-cola, budwine, beer, near
beer, fruit juice, milk drinks, when any flavoring or syrup is added, cider,
cordial, bottled carbonated water and/or any and all bottled preparations com-
monly referred to as soft drinks of whatsoever kind and description.
(c) Discount Allowed for Handling Stamps. — The Tax Commission is
hereby authorized to engage any person, firm or corporation to sell tax stamps
and shall allow as compensation for receiving, selling and accounting for such
stamps, three (3) per cent. In case of sales of soft drinks license stamps, made
by the Tax Commission to any merchants (wholesale or retail) or manufacturers,
for their individual use, the Tax Commission shall allow the following dis-
count: On a sale of less than $50.00 no discount shall be allowed; on a sale of
$50.00 or over and less than $100.00, a discount of five per cent, on the entire
amount of the sale ; on a sale of $100.00 or more, a discount of ten per cent.
on the entire amount of the sale.
Stamps or Crowns Required. — It is the intent and purpose of this Section
to require all manufacturers and dealers in bottled soft drinks to affix either
soft drinks license tax stamps or soft drinks license tax crowns to each in-
dividual bottle of soft drinks sold or distributed, and when the said stamps or
crowns are so affixed they shall be evidence of the pajnnent of the tax pro-
vided herein. But when the stamp or crown has been affixed as herein re-
quired, no further or other stamp or crown shall be required under the pro-
visions of this Article, regardless of how often such bottled drinks are sold or
resold within this State. That in the event the manufacturers of bottle drinks
either within or without the State of South Carolina shall use the soft drinks
license tax crown as herein provided for; then, and in such event, said manu-
facturer shall be relieved of the duty of stamping each individual bottle.
913 Civil Code § 482
(d) Tax Commission to Distribute Ceowns — Peice of Ceowns. — The South
Carolina Tax Commission is hereby authorized, empowered and directed to pro-
mulgate rules and regulations governing the purchase, sale and distribution of
crowns, with which to seal said bottled soft drinks within this State. Said
crowns shall carry a design approved by the South Carolina Tax Commission,
the use of which crown shall be evidence of the payment of the license taxes
provided in this Article. Manufacturers and/or distributors of crowns may be
required to furnish bond to insure faithful compliance with such regulations,
secure license and meet with all requirements as set forth by the Tax Commis-
sion. All purchasers of crowns, whether they be bottlers or otherwise, shall
be required to purchase crowns in accordance with rules and regulations promul-
gated by the South Carolina Tax Commission. The price to be paid by
purchasers for crowns shall be the manufacturers' price plus all transportation
charges to consignee at destination, and in addition thereto shall be one ($0.01)
cent per crown, when to be used upon bottled drinks retailing for five ($0.05)
cents each, or less; two ($0.02) cents per crown when to be used upon
bottled drinks retailing for more than five ($0.05) cents each but not more
than ten ($0.10) cents each; three ($0.03) cents per crown when to be used
upon bottled drinks retailing for more than ten ($0.10) cents each but not
more than fifteen ($0.15) cents each, etc., so that the tax will equal one ($0.01)
cent for each five ($0.05) cents or fractional part thereof of the retail selling
price as the soft drinks license tax herein requires.
Discount Allowed on Purchase of Ceowns. — In the sale of soft drinks
license tax crowns the South Carolina Tax Commission shall allow the following
discounts: On the sale of less than fifty (50) gross crowns, no discount shall
be allowed; on the sale of fifty (50) gross crowns, or over, and less than
one hundred (100) gross crowns, a discount of five (5) per cent, shall be
allowed on the entire amount; on the sale of one hundred (100) gross crowns
or over a discount of ten per cent, shall be allowed on the entire amount :
Provided, That the discount applies only to the tax and not the manufacturers'
price or transportation costs.
"When Bond Furnished, Stamps or Crowns May be Consigned. — The South
Carolina Tax Commission may consign soft drinks license tax stamps, or soft
drinks license tax crowns to manufacturers, wholesalers and jobbers, allowing
the same discount as when sold for cash, if and when, such manufacturer, whole-
saler or jobber shall give to the South Carolina Tax Commission a good and
sufficient bond, executed by some surety company, authorized to do business
in this State, conditioned to secure the payment for the stamps, or crowns, so
consigned, when and as they are used by such wholesaler, jobber, or manu-
facturer, and to require monthly, or such other periodic accounting and settle-
ment periods for the use of said stamps or crowns as the South Carolina Tax
Commission may require.
1928, XXXV, 1089; 1930, XXXVI, 1358.
§ 482. Tax Levied on Drinks not made with Syrup — Method of Collection. —
There shall be levied, assessed and collected a license tax of one ($0.01) cent
for each five ($0.05) cents or fractional part thereof, of the retail selling price
upon all soft drinks manufactured or sold within this State, which drinks
are manufactured without the use of any syrup in which the tax has been pre-
viously paid. Such tax to be collected in accordance with rules and regulations
promulgated by the South Carolina Tax Commission: Provided, That when it
is impractical to use stamps and crowns, the South Carolina Tax Commission
§ 483 Civil Code 914
may dispense with, the use of stamps or crowns and may require the seller of
soft drinks to make a return in such form and manner as the Tax Commission
may require and pay the tax thereon immediately, or the Tax Commission may
in its discretion extend the time of payment of the tax provided in this Sub-
section.
1928, XXXV, 1089.
§ 483. Enforcement by Inspection — Penalties for Interfering with Inspec-
tion. — It shall be provided by regulations of the Tax Commission, the methods
of breaking packages, forms and kinds of containers and methods of affixing
stamps, that shall be employed by individuals, firms or corporations subject to
the tax imposed by this Article, which will make possible enforcement of pay-
ment by inspection; and any individual, firm or corporation subject to this
tax, engaging in or permitting such practices as are prohibited by regulations
of the Tax Commission, or in any other practice which make it difficult to en-
force the provisions of this Artftjle by inspection, shall be deemed guilty of
a misdemeanor; and, upon conviction be fined not less than twenty ($20.00)
dollars or more than one hundred ($100.00) dollars, or imprisoned for a period
of not less than ten (10) days or more than thirty (30) days, for each offense
in the discretion of the Court.
(a) Kefund for Stamps or Crowns Shipped into Another State. — In
case any goods, wares or merchandise upon which Soft Drinks License Tax
Stamps, or Soft Drinks License Tax Crowns have been placed and which goods,
wares, and merchandise have been sold and shipped to a regular dealer in such
articles in another State, the seller in this State shall be entitled to a refund or
the actual amount of tax paid, upon condition that the seller in this State shall
make affidavit that the goods were so sold and shipped and that he shall furnish
from the purchaser a written acknowledgment that he has received such goods
and the amount of stamps, or crowns, thereon, together with the name and
address of the purchaser, whereupon the South Carolina Tax Commission shall
issue to the seller in this State stamps or crowns of sufficient value to cover the
refund or its warrant or order upon the State Treasurer for the amount
thereof, which warrant, or order, shall be paid by the State Treasurer.
(b) Refund for Stamps or Crowns Sold to U. S. Government. — Any soft
drinks upon which Soft Drinks License Tax Stamps, or Soft Drinks License Tax
Crowns have been affixed that are sold to the United States Government, for
army, navy, or marine purposes, and which shall be shipped from a point within
this State, to a place which has been lawfully ceded to the United States Govern-
ment for army, navy or marine purposes, or which shall be sold and delivered
to ships belonging to the United States Navy, for distribution and sale to mem-
bers of the military establishment only, or sold and delivered to ships regularly
engaged in foreign or coastwide shipping between points in this State and points
outside this State, shall be refunded to the seller upon proof that such goods,
wares, or merchandise, have been sold and shipped or delivered. Proof of
such sale or delivery and refund may be made in like manner, as the same is
made in case of sales of such goods to merchants outside the State : Provided,
The South Carolina Tax Commission may promulgate regulations to prevent
any abuse of the provisions contained in this paragraph and the one next pre-
ceding. Provided, That the Tax Commission shall refund to dairies the tax
paid on all milk drinks sold direct to schools and dispensed upon school premises
for lunches of pupils ; refund to be made in accordance with rules and regula-
tions promulgated by the Tax Commission.
915 Civil Code § 484
(c) The South Carolina Tax Commission may promulgate rules and regula-
tions to relieve bottlers, whose output is sold in bottles retailing for ten ($0.10)
cents, or above, from affixing the stamps, or crowns, on such goods as are sold
and shipped to points outside this State.
(d) The Tax Commission may promulgate rules and regulations, providing
for the refund to dealers, or manufacturers, of the amount of tax paid on such
goods which become unfit for sale, or any other legitimate loss which may occur
upon proof of such loss.
(e) Stamps shall be affixed in such manner that their removal will require
continued application of steam or water.
(f ) "Wherever the retail or selling price is referred to in this Article as the
basis for computing the tax, it is intended to mean the ordinary, customary or
usual price paid by consumer.
1928, XXXV, 1089; 1930, XXXVI, 1358.
§ 484. Cancellation. — In the event Soft Drinks License Tax Stamps shall
be attached to individual bottles of finished soft drinks, then no cancellation or
obliteration of the same shall be required; but soft drinks license tax stamps
affixed to containers of syrups to be used at soda fountain, shall be cancelled
in the following manner, to wit: By the retailer writing, or stamping, or
causing the same to be written or stamped, with ink or indelible pencil across
said stamp, his, or its initials or name and the date upon which the stamp
was affixed. When the container to which the stamp has been affixed has been
emptied, the stamp must be immediately obliterated by making at least three
incisions criss-cross through the stamp, with a knife or other sharp instrument.
Whoever makes use of any adhesive stamp to denote any tax imposed by
this Article without canceling or obliterating such stamps as herein provided
is guilty of a misdemeanor, and, upon conviction, shall pay a fine of not more
than one hundred ($100.00) dollars, or be imprisoned not more than thirty
(30) days for each offense. , .
1928, XXXV, 1089.
§ 485. Penalty for Fraud in Use or Reuse of Stamps or Crowns. — ^Whoever
removes, washes, restores, alters, or otherwise prepares any adhesive stamps,
or crowns, with intent to use, or cause the same to be used, after it has already
been used; or knowingly or wilfully buys, sells, offers for sale or gives away
any such washed, restored or altered stamp, or crown, to any person; or
knowingly uses the same or has in his or its possession, any washed, restored or
altered stamps or crowns which have been removed from the articles to which
they have been previously affixed; or whoever, for the purpose of indicating
the payment of any tax hereunder, reuses any stamp or crown that has hereto-
fore been used for the purpose of denoting the tax provided in this Article;
or whoever prepares, buys, sells, offers for sale or has in his or its possession
any counterfeit stamps, or crowns, is guilty of a misdemeanor, and upon con-
viction, shall be punished by a fine of not more than one thousand ($1,000.00)
dollars, or by imprisonment for not more than five (5) years, or both, in the
discretion of the Court.
1928, XXXV, 1089.
§ 486. Penalty for Evasion. — (1) Any person, firm or corporation required
by this article to affix the stamps, or crowns as provided, who shall fail to prop-
erly affix the stamps, or crowns, within the time prescribed by law, shall, in ad-
§ 486(2) Civil Code 916
dition to the goods being subject to confiscation, be required to pay as a part of
the tax imposed hereunder a penalty of not less than twenty ($20.00) dollars,
or more than one hundred ($100.00) dollars, to be assessed and collected by the
South Carolina Tax Commission, as other taxes are collected. Each article or
container not having the proper stamps, or crowns, affixed thereto as herein
required, shall be deemed a separate offense: Provided, That any soft drink
or syrups in the place of business of any person, firm or corporation required
by the provisions of this article to stamp the same, shall be prima facie evi-
dence that such articles are intended for sale.
(2) When any soft drinks taxable under the provisions of this Article are
found in the possession of any retail dealer, without having the stamps, or
crowns, affixed, the manufacturer or wholesaler, selling such articles within this
State, shall be subject to the penalties herein provided, as well as the retail
dealer, in whose possession the goods are located.
(3) Tkial by Jury w Desired. — If, within ten (10) days, and not thereafter,
after notification, in writing, by the South Carolina Tax Commission, or its duly
authorized agent, to the person or corporation of its failure to properly affix the
required stamps, or crowns, to any article or commodity, or within ten (10) days
after written notification to him that he has sold any article or commodity re-
quiring stamps, without having the stamps or crowns properly attached thereto,
as required by this Article, the party charged, or to be charged, with such omission
as herein provided, shall have the right within said time, and not thereafter, to
demand a trial of the issue, before a Court of competent jurisdiction, in the
manner now provided by law, for the trial of civil action or civil suits. The
written notice herein required may be served by mail. When it is so served, the
paper must be deposited in the postoffice, addressed to the person on whom it is
to be served at his last known place of residence, and the postage paid, and the
ten (10) days time herein provided, shall begin to run from the date of mailing.
Said notice may also be personally served, by any agent of the South Carolina
Tax Commission, or any other person, by delivering the same to the person or
corporation charged, or by leaving the same in the place of business of such
person or corporation: Provided, That the South Carolina Tax Commission,
upon good cause shown, may, in their direction, remit the penalty, or any part
thereof, herein provided.
(4) Any judgement rendered in favor of the South Carolina Tax Commission,
in any such civil action or suit, shall be a first preferred lien for taxes, upon all
the property of the taxpayer, and the event of non-payment, shall be filed in the
office of the Clerk of Court in the county where taken and execution may be
issued by the South Carolina Tax Commission as now provided by law.
But the lien provided for in this Section shall not have priority over 'bona -fide
liens, recorded before the judgment is taken, or any property belonging to the
taxpayer, other than that directly pertaining to and used in the conduct of the
business in which such penalty was incurred.
The South Carolina Tax Commission is hereby authorized and empowered to
promulgate rules and regulations to provide for the collection of the amount of
tax due on all syrups or bottled drinks taxable under the provisions of this Ar-
ticle in possession of dealers, on the effective date of this Article, so as to pre-
vent any soft drinks being sold within this State, without the tax herein pro-
vided being paid.
1928, XXXV, 1089.
917 Civil Code § 487
§ 487. Commodities Subject to Confiscation. — (1) Any syrups in possession
of retail dealers of soft drinks to be used in the making, mixing or compounding
of all soft drinks at soda fountains, the containers of which shall not be stamped
as herein required, and any and all bottled drinks as hereinabove defined, which
shall not be stamped or which shall not have the Soft Drinks License Tax Crowns,
showing tax paid attached, which article shall have been manufactured or which
shall have been within this State for a period of twenty-four (24) hours, or
longer, in possession of any manufacturer, wholesaler, distributor, jobber or
retailer, or which shall have been sold within this State, are hereby declared to
be contraband goods, and the same may be seized by the South Carolina Tax
Commission, its employees, and or by any peace officer of the State of South
Carolina, without a warrant, and the said goods shall be delivered to the South
Carolina Tax Commission for sale at public auction, to the highest bidder, after
due advertisement, but the South Carolina Tax Commission, before delivering
any of said goods so seized, shall require the purchaser to affix the proper
amount of stamps to the individual packages as above defined. The proceeds
of sale for any goods sold hereunder shall be turned over to the State Treasurer
by the South Carolina Tax Commission, as other funds collected by said
Commission : Provided, That the cost of confiscation and sale shall be paid out
of the proceeds derived from such sale before making remittance to State
Treasurer: Provided, further, That the period of twenty-four (24) hours
allowed for affixing said stamps or crowns, shall not apply to any person, firm
or corporation who, within said time limit, shall offer for sale, either at wholesale
or retail, any of the goods, wares or merchandise herein enumerated, and all
such goods, wares and merchandise when offered for sale, either at wholesale or
retail without the stamps or crowois having been first affixed, shall be subject to
confiscation, as hereinabove provided : Provided, however, That any vehicle,
not a common carrier, which may be used in transporting, for the purpose of
sale, any unstamped articles as hereinabove enumerated, shall likewise be subject
to confiscation and sale in the same manner as above provided for unstamped
goods, wares or merchandise.
(2) Procedure When Goods Confiscated.— In all cases of seizure of any
goods, wares or merchandise, or other property, hereafter made as being subject
to forfeiture, under provisions of this Article, which, in the opinion of the
officer, or person making the seizeure, are of the appraised value of twenty-five
($25.00) dollars, or more, the said officer or person, shall proceed as follows:
First. He shall cause a list containing a particular description of the goods,
wares, merchandise or other property seized to be prepared in duplicate, and an
appraisement thereof to be made by three sworn appraisers, to be selected by
him, who shall be respectable and disinterested citizens of the State of South
Carolina, residing within the County wherein the seizure was made. Said
list and appraisement shall be properly attested by the said officer, or person,
and the said appraisers, for which service each of said appraisers shall be allowed
the sum of one ($1.00) dollar per day, not exceeding two (2) days, to be paid by
the South Carolina Tax Commission, out of any revenue received by it, from the
sale of the confiscated goods or the compromise which may be effected.
Second. If the said goods are believed by the officer making the seizure to be
or less value than twenty-five ($25.00) dollars, no appraisement shall be made.
The said officer, or person shall proceed to publish a notice for two (2) weeks, in
writing, at three (3) places in the County where the seizure was made, describing
the articles and stating the time and place and cause of their seizure and re-
§ 488 Civil Code 918
quiring any person claiming them, to make such claim in writing npon the South
Carolina Tax Commission, within fifteen (15) days from the date of the first
publication of such notice.
Third. Any person claiming the said goods, wares, merchandise or other
property, so seized as contraband, within the time specified in the notice, may file
with the South Carolina Tax Commission, a claim in writing stating his interest
in the articles seized, and may execute a bond, to the South Carolina Tax
Commission, in a penal sum equal to double the value of said goods so seized, but
in no case shall said bond be less than the sum of one hundred ($100.00) dollars,
with sureties to be approved by the Clerk of Court in the County in which the
goods are seized, conditioned that in the case of condemnation of the articles so
seized, the obligors shall pay to the South Carolina Tax Commission the full
value of the goods so seized, and all costs and expenses of the proceedings to
obtain such condemnation including a reasonable attorney's fee. And upon the
delivery of such bond to the South Carolina Tax Commission, it shall transmit
the same with the duplicate list or description of the goods seized, to the
Solicitor of the Circuit in which seizure was made, and the said Solicitor shall
prosecute the same to secure the forfeiture of said goods, wares, merchandise or
other property, in the Court having jurisdiction. Upon the filing of the bond
aforesaid, the said goods shall be delivered to the claimant, pending the outcome
of said case.
Fourth. If no claim is interposed and no bond given within the time above
specified, such goods, wares, merchandise or other property shall be forfeited
without further proceedings and the same shall be sold as herein provided. And
the proceeds of sale, when received by the South Carolina Tax Commission, shaU.
be turned into the State Treasury, as other revenues are required by law to be
turned in: Provided, That in seizures in quantities of less value than twenty-
five ($25.00) dollars, the same be advertised, with other quantities at Columbia,
by the South Carolina Tax Commission, and disposed of as hereinabove provided.
The proceedings against goods, wares, merchandise or other property, contrary
to the provisions of this Article, shall be considered a proceeding in rein unless
otherwise provided.
(3) Tax Commission May Compromise. — The South Carolina Tax Com-
mission may, in its discretion, return any goods confiscated under this Article,
or a part thereof, when it is shown that there was no intention to violate the
provisions of this Article : Provided, That when any goods, wares, or merchan-
dise are confiscated under the provisions of this article, the South Carolina Tax
Commission may, in its discretion, return such goods to the parties from
whom they were confiscated if, and when, such parties shall pay to the South
Carolina Tax Commission, or its duly authorized representative, an amount
equal to the assessed value of the goods confiscated, and in such cases no
advertisement shall be made or notices posted in connection with said confiscation.
The South Carolina Tax Commission may promulgate rules and regulations
governing the collection of the tax on bottled soft drinks handled by persons,
firms or corporations, operating on interstate common carriers.
1927. XXXV, 1.
§ 488. Record Required of Ingredients Received. — (1) Every person, firm
or coporation engaged in the business of making, mixing or compounding, any
of the soft drinks enumerated in this article, shall keep a distinct, legible and
permanent record of all extracts, flavorings, sugar, syrup, and other ingredients,
919 Civil Code § 489
except water, received by him, or it, that may be useful for making, mixing or
compounding soft drinks. That said record shall show the amount of quantity of
each of said commodities received, the date of receipt thereof, and the name of
the person or corporation from whom the same was secured or received, and the
record shall be open at all times for inspection by the South Carolina Tax Com-
mission, or any of its duly authorized agents.
(2) Record Required. — Every person, firm or corporation engaged in the
manufacture, sale or distribution of soft drinks, are hereby required to keep an
accurate account of all daily sales, sales slips, bills, invoices, delivery slips,
statements, bills of lading, freight bills, credit memoranda, etc., for a period of
not less than two (2) years from the date shown thereon. All such records shall
at any time, be open to inspection by duly authorized agents of the South Caro-
lina Tax Commission.
(3) Method of Calculating Tax. — ^Upon the record hereinabove required to
be kept, and upon such other information as may be obtained, the South Caro-
lina Tax Commission shall calculate the number or amount of soft drinks that
are ordinarily manufactured, mixed or compounded from such ingredients in
accordance with the standard or average formula used therefor by bottlers,
mixers and compounders of soft drinks, and the result thus obtained shall be
prima facie evidence of the sale thereof: Provided, That nothing herein con-
tained shall be construed to prevent any bottler, mixer or compounder of soft
drinks, from showing that he has actually not sold the whole or any part of the
amount of soft drinks as determined by the above mode of calculation : Provided,
further, That the South Carolina Tax Commission shall, in making the above
provided calculation, allow as a deduction the reasonable average loss for waste
and breakage.
(4) Record Required of Gross Receipts — Penalty for Failure to Keep
Record. — Every such person, firm or corporation shall keep a record, or records,
showing the value and the gross receipts derived from engaging in any business
taxable under this Article, as shall be required by the South Carolina Tax Com-
mission, and such record shall, at all times, be subject to inspection by any agent
of the South Carolina Tax Commission. If any person, firm or corporation
required under the provisions of this Article to keep any records, books or papers,
shall fail to keep such true and correct records, books or papers, either or all, or
shall fail or refuse to submit the same for the inspection of the South Carolina
Tax Commission or its duly authorized agent, or shall wilfully make a false or
fraudulent return, then and in each event, such person, firm or corporation,
shall be guilty of a misdemeanor, and, upon conviction, shall be subject to a fine
of not less than fifty ($50.00) dollars, nor more than two hundred ($200.00)
dollars, or imprisonment of not less than thirty (30) days or more than twelve
(12) months, or both, in the discretion of the Court.
1927, XXXV. 1.
§ 489. Execution Issued for Unpaid Taxes. — If any taxes or penalties im-
posed by this Article remain due and unpaid for a period of ten (10) days, the
Tax Commission shall issue a warrant of execution, directed to the Sheriff of
the County of the State, commanding him to levy upon and sell the real and
personal property of the taxpayer found within his County, for the payment of
the amount thereof, with penalties, if any, and the costs of executing the warrant,
and to return such warrant to the South Carolina Tax Commission and to pay
it the money collected by virtue thereof. Upon receipt of such execution, the
§ 490 Civil Code 920
Sheriff shall file with the Clerk of Court of his County, a copy thereof and there-
upon the Clerk of Court shall enter in his abstract of judgments, the name of
the taxpayer mentioned in the warrant and in proper columns the amount of tax,
with penalties, and costs for which the warrant is issued and the date and hour
when such copy is filed and shall index the warrant upon the index of judgments.
The Sheriff shall thereupon proceed upon the warrant, in all respects with like
effect and in the same manner prescribed by law, in respect to executions issued
against property upon judgments of a court of record and shall be entitled to
the same fees for his services in executing the warrant to be collected in the same
manner. The taxes and penalties imposed by this article, shall be deemed a
debt owing to the State by the party against whom the same shall be charged,
and shall be a lien upon all property of the party against whom the same shall
be charged, but such lien shall be valid, so as to effect the right of purchasers
for value, mortgages or judgments or other lien creditors, only from the
time when the warrant is entered upon the transcript of judgments in the Coun-
ty, in the case of real estate, where the real estate is situate and, in the case of
personal property (where the taxpayer resides, if the taxpayer be a non-resident
in the County where the personal property is situate) : Provided, That any
license taxes imposed hereunder shall be a first preferred tax lien upon any and
all of the personal property of the taxpayer, used or to be used in said business,
and shall also rank in priority above all other liens on taxpayer's property,
used in his business and incurred after the beginning of said business.
1928, XXXV, 1089.
§ 490. Invalidity of Portion of Statute. — If any clause, sentence, or para-
graph or part of the foregoing Sections of this Article relating to the license tax
for the privilege of selling soft drinks shall, for any reason, be adjudged by any
Court of competent jurisdiction, to be invalid and thereby stay the collection
of tax on soft drinks as heretofore provided, then and in such event, the follow-
ing Sections shall apply, otherwise they shall be ineffective.
1928, XXXV, 1089.
§ 491. Amount of Soft Drink Tax and Persons Subject to Payment. —
( 1 ) Every person, firm or corporation doing domestic or intrastate business with-
in this State and engaged in the business of selling, manufacturing, purchasing,
consigning, using, shipping or distributing, for the purpose of sale within this
State, any of the following articles, or things, viz. : soda water, ginger ale, coca-
cola, lime-cola, pepsi-cola, near beer, fruit juices, ices, sundaes, confections,
bottled drinks of every kind whatsoever and all fountain drinks and other bev-
erages and things commonly designated as "soft drinks", for the privilege of
carrying on such business shall be subject to the payment of a license tax, which
shall be measured by and graduated in accordance with the sales of such person,
firm or corporation within the State of South Carolina, except as may hereinafter
be provided, as follows:
(a) On all articles and things last above mentioned and on all other con-
fections and drinks sold, a license tax of twenty (20) per centum of the entire
receipts : Provided, That the receipts from the sale of bottled drinks upon which
the tax herein provided has already been paid by a bottler, or dealer within this
State, shall not be included in the entire receipts for purposes of computing the
tax herein levied.
(b) On all bottled drinks, one ($0.01) cent for each five ($0.05) cents or
fractional part thereof of the retail selling price of the bottled drinks
manufactured: Provided, That the license taxes imposed by this Subdivision
921 Civil Code § 491
shall not apply in any case where bottled soft drinks are shipped to a purchaser
outside of South Carolina : Provided, further, That any person, firm or corpora-
tion selling, and shipping any of the bottled soft drinks mentioned and described
in this subsection to any one without this State shall keep a permanent record
showing the amount or number of bottles sold and shipped, the date of sale and
delivery thereof, the name and Post Office address of the purchaser. Upon
failure to keep such record or failure to exhibit the same to the South Carolina
Tax Commission, or its duly authorized agents or representatives, no deduction
for the purpose of the tax herein provided shall be allowed on account of sales
and shipments to persons without this State : Provided, further. That nothing
herein contained shall be construed to levy a tax on ice cream, or upon milk or
drinks of which whole milk forms the base: Provided, further, That drinks
made of powdered milk or other substitutes for whole milk shall be taxable.
Every person, firm or corporation engaged in the business of making, mixing,
or compounding any of the soft drinks enumerated in this Article shall keep a
distinct legible and permanent record of all extracts, flavorings, sugar, syrup
and other ingredients, except water, received by him, or it, that may be useful
for mixing or compounding soft drinks, and the said record shall be open at all
times for inspection by the South Carolina Tax Commission or any of its duly
authorized agents. That said record shall show the amount of quantity of each
of said commodities received, the date of receipt thereof and the name of the
person or corporation from whom the same was secured or received and the
said record shall be open at all times for inspection by the South Carolina
Tax Commission, or any of its duly authorized agents.
Upon the record hereinabove required to be kept and upon such other informa-
tion as may be obtained, the South Carolina Tax Commission shall calculate
the number or amount of soft drinks that are ordinarily manufactured, mixed
or compounded from such ingredients in accordance with the standard or
average formula used therefor by bottlers, mixers, and compounders of soft
drinks, and the result thus obtained shall be prima facie evidence of the sale
thereof : Provided, That nothing herein contained shall be construed to prevent
any bottler, mixer or compounder of soft drinks from showing that he has
actually not sold the whole or any part of the amount of soft drinks as
determined by the above mode of calculation: Provided, further, That the
South Carolina Tax Commission shall in making the above provided calculations
allow as a deduction the reasonable average loss for waste and breakage.
(2) In the case of soft drinks, ices, sundaes, confections, or drinks sold
at fountains, be due and payable monthly between the first and tenth day of
each month, and the person, firm or corporation liable to such tax shall between
the first and tenth of each month make a true and correct return to the South
Carolina Tax Commission in such form as it may prescribe, showing the amount
of sales during the previous month, and remit the tax therewith. That in case
of failure to make a true and correct return the Tax Commission shall make the
same upon such information as it may be able to obtain, assess the tax due
thereon and add a penalty of fifty (50) per centum, and in any case of failure
to pay the tax, the South Carolina Tax Commission shall add a penalty of fifty
(50) per centum whereupon the South Carolina Tax Commission shall mail no-
tice of the amount of taxes and penalty to the party failing to make such return,
or to pay the tax, and if the tax and penalty are not paid within ten (10) days
after mailing such notice, execution shall be issued in the manner and with the
force provided hereafter in this Section. If any license taxes or penalties
imposed by this Article remain due and unpaid for a period of ten (10) days.
§ 491 Civil Code 922
the Tax Commission shall issue a warrant of execution direct to the Sheriff of the
County of the State, commanding him to levy upon and sell the real and personal
property of the taxpayer found within his County, for the payment of the
amount thereof, with penalties and the costs of executing the warrant, and to
return such warrant to the Tax Commission and to pay the money collected by
virtue thereof. Upon receipt of such warrant, the Sheriff shall file with the
Clerk of Court of his County a copy thereof, and thereupon the Clerk of Court
shall enter the abstract of judgments the name of the taxpayer mentioned in the
warrant, and in the proper columns the amount of tax with penalties and costs,
for which the warrant is issued, and the date and hour when such copy is filed,
and shall be index the warrant upon the index of judgments. The Sheriff shall
thereupon proceed upon the warrant in all respects with like effect and in the
same manner prescribed by law in respect to executions issued against property
upon judgments of a court of record and shall be entitled to the same fees for
his services in executing the warrant to be collected in the same manner. The
taxes and penalties imposed by this article shall be deemed a debt owing to the
State by the party against whom the same shall be charged and shall be a lien
upon all property of the party against whom the same shall be charged, but such
lien shall be valid, so as to affect the rights of purchasers for value, mortages or
judgments or other lien creditors, only from the time when the warrant is entered
upon the transcript of judgment in the County, in the case of real estate, where
the real estate is situate and, in case of personal property (where the taxpayer
resides, if the taxpayer be a resident of this State, or if the taxpayer be non-
resident, in the County where the personal property is situate) : Provided,
hoivever^ That any license taxes or penalties imposed hereunder shall be a first
preferred tax lien upon any and all of the personal property of the taxpayer
used or to be used in said business and shall also rank in priority above all other
liens on taxpayer's property used in his business and incurred after the
beginning of said business.
If any taxes or penalties imposed by this Section shall remain due and un-
paid for a period of thirty (30) days, the person, firm or corporation responsible
for the payment of such taxes and penalties, either or both, shall as a condition
for the privilege of further carrying on the business of selling any of the soft
drinks enumerated or referred to herein, be required to furnish a good and
sufficient bond to be executed by a surety company authorized to do business in
South Carolina, and payable to the South Carolina Tax Commission, for and
on behalf of the State of South Carolina, and in sufficient amount to insure the
payment of allfuture taxes, the amount of which bond is to be determined by the
South Carolina Tax Commission. Said bond shall be conditioned for the pay-
ment of all taxes and penalties that may be lawfully assessed against such tax-
payers and shall continue in force so long as such taxpayer shall operate such
business. And in case such taxpayer shall operate more than one place of
business the bond shall be given in sufficient amount to insure the payment of
future taxes for the privilege of carrying on such business. If any person,
firm or corporation shall within thirty (30) days from the date of assessment
fail to pay any of its taxes and penalties that may be lawfully assessed against
him, or it, under the provisions of this Section, or shall fail to give bond, or
additional bond, as herein provided to secure payment of future taxes and
penalties, and shall thereafter carry on the business of selling any of the soft
drinks enumerated or referred to in this Section, within this State, or without
having paid said taxes, or without having furnished the bond hereinabove
required, shall be guilty of a misdemeanor, and. upon conviction, shall pay a fine
923 Civil Code § 492
or not less than twenty ($20.00) dollars, or more than two hundred ($200.00)
dollars^ or be imprisoned for not less than ten (10) days nor more than
sixty (60) days, and each day that such business is carried on in violation of
the provisions of this Section shall constitute a separate offense.
(3) It is hereby declared to be the intent and purpose of this Section to
impose the taxes herein provided in the case of bottled drinks upon the person,
firm or corporation making first sale within this State, and in all other cases
upon the person, firm or corporation making sale or disposition of all other
articles to the final consumer : Provided, That in case of bottlers whose output is
contained in bottles to be retailed at fifteen (15) cents, or above, and which is
sold through jobbers, such bottlers may file with the South Carolina Tax Commis-
sion at the end of each month, or at such times as may be prescribed by the
Tax Commission, a verified statement showing the quantities of bottled drinks
sold and delivered to all jobbers within this State and thereupon the tax shall
be collected from such jobber.
(4) Every person, firm or corporation engaged in the manufacture or sale
or distribution of soft drinks are hereby required to keep an accurate account of
all daily sales, sales slips, bills, invoices, delivery slips, statements, bills of lading,
freight bills, credit memoranda, etc., for a period of not less than eighteen (18)
months from the date shown thereon. All such records shall at any time be open
to inspection by duly authorized agents of the South Carolina Tax Commission.
Every such person, firm or corporation shall keep a record, or records,
showing the value and the gross receipts derived from engaging in any business
taxable under this Section, and such record shall, at all times, be subject to
inspection by any agent of the South Carolina Tax Commission : Provided, That
in case of any person, firm or corporation engaging in a temporary, transient or
itinerant business which is taxable under the provisions of this Article the entire
tax shall be paid upon demand by the South Carolina Tax Commission, or any
duly authorized agent thereof, and in case the tax is not paid upon demand,
all penalties provided for b}^ this Article shall immediately apply. If any
person, firm or corporation required under the provisions of this Section to
keep any record, book or papers, shall fail to keep such true and correct
records, books, or papers, either or all, or shall fail or refuse to submit the
same for the .inspection of the South Carolina Tax Commission or its duly
authorized agents, shall wilfully make a false or fraudulent return, then and
in each such event such person, firm or corporation shall be guilty of a
misdemeanor, and upon conviction, shall be subject to a fine of not less than
fifty ($50.00) dollars nor more than two thousand ($2,000.00) dollars, or
imprisonment of not less than thirty (30) days or more than twelve (12)
months, or both, in the discretion of the Court : Provided, That the license tax
herein provided shall not apply in case any bottled drinks are sold to the United
States Government for army, navy or marine purposes, and, which shall be
shipped from a point within the State to place which has been lawfully ceded
to the United States Government for navy, army or marine purposes.
1928, XXXV, 1089.
§ 492. Contractors Tax. — (a) Tax Levied to Submit Bids. — Every person,
firm or corporation who for a fixed price, commission, fee or wage, offers or bids
to construct or to superintend the construction, within the State of South Caro-
lina, of any building, highway, street, sidewalk, bridge, culvert, sewer or water
system, draining or dredging system, electric or steam railway, reservoir or
dam, hydraulic or power plant, or transmission line, tower, dock wharf, excava-
§ 492 Civil Code 924
tion, grading or other improvements or structures, or any part thereof, the
cost of which exceeds the sum of $10,000, shall pay an annual license tax of one
hundred ($100.00) dollars, which tax shall be due and payable on January
1st of each year or prior to offering or submitting any bid for any of the above
mentioned projects : Provided, That the license above imposed shall not apply
to individuals employed on a per diem or monthly basis or to persons whose
sole business is that of supervision.
(b) Tax on Individual Contracts. — In addition to the Annual License Tax
to submit bids hereinabove levied, every person, firm or corporation who for a
fixed price, commission, fee or wage, undertakes or executes a contract for the
construction or for the superintending of the construction of any of the
above enumerated projects, shall before entering into such contract pay a
license tax on each individual contract, as follows : Where the contract price
or estimated cost of the undertaking is more than $10,000, but not more than
$50,000, a tax of $100.00; where the contract price or estimated cost of the
undertaking is more than $50,000, but not more than $100,000, a tax of $200.00 ;
where the contract price or estimated cost of the undertaking is more than
$100,000, but not more than $250,000, a tax of $300.00; where the contract price
or estimated cost of the undertaking is more than $250,000, but not more than
$500,000, a tax of $500.00; where the contract price or estimated cost of the
undertaking is more than $500,000, but not more than $750,000, a tax of $750.00 ;
where the contract price or estimated cost of the undertaking is more than
$750,000, a tax of $1,000.00; these licenses shall apply to each individual con-
tract, and shall remain in force until such contract is completed. Said tax
shall be paid at or prior to the time of entering into the contract for
such undertaking : Provided^ That the license above imposed shall not apply
to individuals employed on a per diem or monthly basis or to persons whose
business is that of supervision.
License Required. — Application for a license to construct or superintend the
construction of any of the improvements or structures taxable under this Section
shall be made to the South Carolina Tax Commission and shall be accompanied
by the affidavit of the applicant, stating the contract price, if known, and
if contract price is not known, his estimate of the entire cost of said improvement
or structure, and if the applicant proposes to superintend or contract only a
part of said improvement or structure, the contract price, if known, or his
estimated cost of the part of the project he proposes to superintend or construct.
Application for a license for the construction of any of the above named
projects under this Section shall be accompanied by an affidavit from the
architect or engineer by whom the plans or specifications were prepared, which
affidavit shall include his estimate of the entire cost of such building, highway,
street, sidewalk, bridge, culvert, sewer or water system, draining or dredging
system, electric or steam railway, reservoir or dam, hydraulic or power plant, or
transmission line, tower, dock, wharf, excavation, grading or other improvements
or structures, or any part thereof completed.
Several Contracts Considered One Contract. — In the event the construc-
tion of any of the above-mentioned improvements or structures shall be divided
and let under two or more contracts to the same person, firm or corporation, the
several contracts shall be considered as one contract for the purpose of this
article, and the South Carolina Tax Commission shall collect from such person,
firm or corporation, the license tax hereinabove designated, as if only one con-
tract has been entered into for the entire improvement or structure.
925 CmL Code § 492
Penalty for Failure to Secure License to Submit Bids. — Any person, firm
or corporation who shall submit a bid in excess of $10,000, within this State, for
the construction of any of the above-named projects, without having secured the
license as provided for in Sub-section (a), shall be guilty of a misdemeanor, and,
upon conviction (a) Court of competent jurisdiction, shall be fined not less than
twenty ($20.00) dollars nor more than one hundred ($100.00) dollars, or
imprisoned not less than ten (10) days nor more than thirty (30) days, in the
discretion of the Court.
Penalty for Failure to Secure Additional License. — Any person, firm or
corporation who shall execute a contract for the construction of any building
or structure, the cost of which exceeds $10,000, without having secured the
license, as provided for in Sub-section (b), or who shall fail to post same in a con-
spicuous place at or in the place where such construction is being carried on, shall
be guilty of a misdemeanor; and upon conviction by a Court of competent
jurisdiction, shall be fined not less than twenty ($20.00) dollars nor more than
one hundred ($100.00) dollars, or be imprisoned not less than ten (10) days nor
more than thirty (30) days, in the discretion of the Court, and each day that
such business is conducted without a license shall constitute a separate offense.
Enforcement by Tax Commission — County Officers to Assist. — The South
Carolina Tax Commission shall administer and enforce the provisions of this
Section. It shall have prepared suitable forms of licenses to be issued and blank
forms for making application for licenses without additional tax or costs to
licensee, and all licenses shall be issued by the South Carolina Tax Commission
and all taxes imposed by this Section shall be paid to said Tax Commission:
Provided, That Sheriffs, Deputy Sheriffs, Tax Collectors, Magistrates,
Magistrates' Constables, shall assist the South Carolina Tax Commission in the
enforcement of this article and shall make diligent inquiry to ascertain whether
all parties liable for the payment of a tax under the provisions of this Section
have paid the same; and if any person, firm or corporation is found to be
carrying on any business for which a license is required by this Section without
having secured such license, it shall be the duty of said officers to immediately
report the same to the South Carolina Tax Commission.
All license taxes provided for in this Section, shall be in addition to all other
licenses and taxes levied by law, and a condition precedent to engaging in any
business taxable hereunder.
Architects and Engineers to Furnish Information. — Any architect or
engineer who shall prepare any specifications for the construction of any pro-
jects hereinabove named, the cost of which exceeds- ten thousand ($10,000.00)
dollars, shall be required to report the same to the South Carolina Tax Commis-
sion, together with the name of the party for whom such specifications were pre-
pared and his estimate of the cost of such project when completed. Architects
and engineers are also required to furnish the South Carolina Tax Commission
with the names of all parties submitting bids in excess of ten thousand ($10,-
000.00) dollars to construct any of the projects hereinabove named provided
such bids are filed with such architects or engineers.
Building Inspectors to Furnish Information. — All building inspectors and
/or officials issuing building permits in cities and towns where same are required
shall report to the South Carolina Tax Commission the names of any party, or
parties, to whom permits may be issued for the construction of any of the above-
named projects, the cost of which exceeds ten thousand ($10,000.00) dollars.
§ 493 Civil Code 926
Penalties. — Any architect or engineer or building inspector or official issuing
building permits who shall fail to report to the South Carolina Tax Commission
any information herein required, shall be deemed guilty of a misdemeanor, and
upon conviction, shall be subject to a fine of not less than twenty ($20.00) dollars
nor more than one hundred ($100.00) dollars, or imprisoned not less than ten
(10) days nor more than thirty (30) days, in the discretion of the Court.
1928, XXXV, 1089; 1929, XXXVI, 115.
§ 493. Tax Commission may Compromise Delinquent Taxes. — In case any
person or corporation is liable to the payment of any tax under the provisions of
this Article and has not paid the same and it is made to appear that such person
or corporation is insolvent, or that the strict enforcement of the payment of the
tax would probably render the taxpayers insolvent ; then, and in such case, the
Tax Commission may settle and compromise such tax as may be for the best
practical interest of the State and as may under all circumstances be just to
the taxpayer.
1928, XXXV, 1089.
§ 493-A. Tax on Vending- Machines. — There shall be levied, assessed col-
lected and paid an annual license tax on vending machines for the privilege of
operating in this State in accordance with the following schedule :
On each automatic weighing machine, per annum $ 2.00
On each gum slot machine, per annum 7.50
On each coin slot automatic musical instrument, per annum 15.00
On each stamp machine run for profit 2.50
All other kinds of vending machines, per annum 7.50
Provided, That vending machines for drinking cups shall not fall under the
provisions of this Article. The tax herein levied shall be collected in accordance
with rules and regulations of the South Carolina Tax Commission, all provi-
sions of this Article not inconsistent with the provisions hereof are hereby
adopted for the purpose of the enforcement and administration of this Section.
1930, XXXVI, 1385.
§ 494. Taxes of Itinerants Payable on Demand. — In case of any person,
firm or corporation engaging in a temporary, transient, or itinerant business,
which is taxable under the provisions of this Article, the entire tax shall be
paid upon demand by the South Carolina Tax Commission, or any authorized
agent thereof and in case the tax is not paid upon demand, all penalties pro-
vided for by this Article shall immediately apply.
Powers of Tax Commission. — The administration of this Article is vested
in the South Carolina Tax Commission, which shall prescribe rules and regula-
tions pertinent to the enforcement of this Article. It shall have power to enter
upon the premises of any taxpayer and examine, or cause to be examined, by
any agent or representative, designated by it for that purpose, any books, papers,
records, memoranda, etc., and/or commodities bearing upon the amounts of
taxes payable and to secure any other information directly or indirectly con-
cerned in the enforcement of this Article.
1928, XXXV, 1089.
§ 495. Taxes Imposed by this Article in Addition to Other Taxes. — The li-
cense tax or taxes imposed by this Article shall be in addition to all other li-
censes and taxes levied by law, as a condition precedent to engaging in any
business, or doing any act taxable thereunder.
1028, XXXV, 1089.
927 Civil Code § 496
§ 496. Parts of Article Independent — Taxes to be Paid under Protest ; Sue
for Recovery. — If any clause, sentence, paragraph or part of this Article shall,
for any reason, be adjudged by any court of competent jurisdiction to be in-
valid, such judgment shall not affect, impair or invalidate the remainder of
this Article, but shall be confined in its operation to the clause, sentence, para-
graph or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. No caption of any Section or set of Sections
shall in any way affect the interpretation of this Article or any part thereof:
Provided^ That the collection of the license taxes imposed under the provisions
of this Article shall not be stayed or prevented by any injunction, writ or
order issued by any Court or Judge thereon. In all cases in which any license
or tax is required to be paid hereunder by any person, firm or corporation and
the Tax Commission shall claim the payment of the taxes so assessed, or shall
take any step or proceedings to collect the same, the person, firm or corporation
against whom such license taxes are charged, or against whom such step or
proceedings shall be taken, shall, if he conceives the same to be unjust or
illegal for any reason, pay the said taxes notwithstanding, under protest, in
such funds and monies as the South Carolina Tax Commission shall be au-
thorized to receive, and upon such payment being made said South Carolina
Tax Commission shall make proper note that the same was paid under protest
and notify the State Treasurer that such taxes were paid under protest; that
the person, firm or corporation so paying said license taxes may at any time
within thirty (30) days after making such payment, but not afterwards, bring
an action against the said South Carolina Tax Commission for the recovery
thereof in any Court of competent jurisdiction and/or in proper cases in the
Federal Courts and if it be determined in said action that such taxes were
wrongfully and illegally collected for any reason owing to the merits, then
the Court before which the case is tried shall certify of record that the same
were wrongfully collected and ordered to be returned with interest thereon at
the rate of four (4%) per centum per annum. Whereupon the Tax Commis-
sion shall issue its warrant upon the State Treasurer for refunding the taxes
and interest so paid, which shall be paid in preference to other claims against
the treasury,
1928, XXXV, 1089.
§ 497. Tax Commission may Compromise Civil or Criminal Action. — The
South Carolina Tax Commission may, in its discretion, compromise any criminal
or civil action arising under the provisions of this Article, either before or
after prosecution commenced. The South Carolina Tax Commission may, upon
good cause shown, remit any penalties accruing under this Article, in whole
or in part.
192S, XXXY, 1089.
§ 498. Remittance to State Treasurer. — All persons, firms or corporations
taxable under the provisions of this Article, shall pay said license tax, or taxes
to the South Carolina Tax Commission. The Tax Commission is hereby directed
to remit to the State Treasurer, all moneys collected under the provisions of
this Article, and all such remittances shall be accompanied with a typewritten
statement, showing the sources from which the said license tax or taxes were
derived. The South Carolina Tax Commission shall furnish the Comptroller
General with a true copy of all remittance sheets, which said Tax Commission
is required by this Article to send to the State Treasurer.
1928, XXXV, 1089; 1930, XXXVI, 1361.
§ 499 Civil Code 928
§ 499. Revolving Fund. — In the Business License Tax Division of the
South Carolina Tax Commission there is established a revolving fund in the
sum of fifty thousand ($50,000.00) dollars for the purchase of crowns and ad-
mission tickets and all payments from said fund to be refunded as the fund is
depleted out of revenues collected from the sale of crowns or tickets.
1928, XXXV, 1089.
§ 500. Fee for Issuing Duplicate License. — Whenever any license required
under the provisions of this Article is lost, misplaced or for any reason neces-
sitates the issuance of a duplicate license, the party to whom such duplicate
license is issued shall pay a fee of one ($1.00) dollar for the issuance of such
duplicate to the South Carolina Tax Commission which fee shall be turned in
to the State Treasurer as other funds collected by the Tax Commission.
1928, XXXV, 1089.
§ 501. Appropriation. — For the additional administration and enforcement
of this Article, there is hereby appropriated out of the sale of Business License
Stamps, the sum of five thousand ($5,000.00) dollars, all moneys expended from
this appropriation to be done upon the approval of the Contingent Fund Com-
mission.
1928, XXXV, 1089.
§ 502. Invalidity of Part of Article. — Should this Article or any part of
the same be declared unconstitutional or void for any reason by any Court of
competent jurisdiction, then the appropriate provisions of Act No. 73, approved
22d day of April, 1927, applicable to the same subject matter, shall be of full
force and effect and unrepealed and uneffected by the terms of this Article.
1928, XXXV, 1089.
§ 503. License Tax for Privilege of Selling Malt — Malt Extracts or Sub-
stitutes. — There shall be levied, assessed, collected and paid upon all malt
and/or malt extracts and/or substitutes therefor, sold within this State, a
license tax of ten (10) cents per pound for the privilege of carrying on such
business, payment of the tax to be indicated by business license stamps affixed
to each individual package or container in which malt and/or malt extracts
and/or substitutes therefor are usually sold to consumers ; stamps to be affixed
within twenty-four (24) hours after received within this State: Provided, That
any malt and/or malt extracts and/or substitutes therefor now in possession
of any wholesaler, or retailer, in this State, shall be stamped within five (5)
days after effective date of this Section.
It is the intent and purpose of this Section to require all manufacturers,
wholesalers, jobbers, distributors and retailers to affix the stamps provided for
in this Section to malt and/or malt extract and/or substitutes therefor, but
when the stamps have been affixed as required herein no further or other stamp
shall be required under the provisions of this Section, regardless of how often
such articles may be sold or resold in this State : Provided, however, That
none of the provisions of this Section shall apply to any malt extracts used in
the making of breads, pastries and similar products, nor any yeast used in
baking, or yeast used for medicinal purposes.
The South Carolina Tax Commission shall administer and enforce the taxes
imposed by this Section and that all of the provisions of Sections 470 to 502
and all Sections amendatory thereof not inconsistent with the provisions hereof,
are hereby adopted for the purposes of the enforcement and administration of
this Section.
1930, XXXVI, 1350.
929 Civil Code § 504
§ 504. License Tax on Operators of Retail Stores — Penalty — Gasoline Fill-
ing Stations Excepted. — Every person, firm or corporation or association en-
gaged in the business of operating or maintaining in this State under tlie same
general management, supervision, or ownership one or more stores or mercantile
establishments where goods, wares, and/or merchandise are offered for sale at
retail, shall pay an annual license tax, in addition to all other license fees or
charges, for each store or mercantile establishment situate in any incorporated
city and/or town in this State, in accordance with the following schedule :
First store $ 5.00
Second store 10.00
Third store 15.00
Fourth store 20.00
Fifth store 25.00
Sixth store 30.00
Seventh store 35.00
Eighth store 40.00
Ninth store 45.00
Tenth store 50.00
Eleventh store 55.00
Twelfth store 60.00
Thirteenth store 65.00
Fourteenth store 70.00
Fifteenth store 75.00
Sixteenth store 80.00
Seventeeth store 85.00
Eighteenth store 90.00
Nineteenth store 95.00
Twentieth store 100.00
Twenty-first store 105.00
Twenty-second store 110.00
Twenty-third store 115.00
Twenty-fourth store 120.00
Twenty-fifth store 125.00
Twenty-sixth store 130.00
Twenty-seventh store 135.00
Twenty-eighth store 140.00
Twenty-ninth store 145.00
Thirtieth store 150.00
For each store, in excess of thirty stores, an annual tax of one hundred and
fifty ($150.00) dollars for each store: Provided, That the tax herein imposed
shall not apply to gasoline filling stations.
For the purpose of grading and determining the amount of the tax herein
provided, it is hereby declared to be the purpose and intent of this Section to
consider any person, firm, corporation or association herein taxed as being the
person, firm, corporation or association which ultimately controls or directs
the management or control of any stores or other mercantile establishments,
or group or association of stores or mercantile establishments, whether the same
be operated under separate charter or not.
For the year 1930, the taxes herein provided for shall be paid to the South
Carolina Tax Commission on or before the thirtieth day of June, and that for
the years thereafter, the said license taxes shall be paid on or before the 1st
day of April.
§ 505 Civil Code 930
The administration of this Section is vested in the South Carolina Tax Com-
mission which shall prescribe rules and regulations pertinent to the enforce-
ment of this Section. It shall have power to enter upon the premises of any
taxpayer and examine, or cause to be examined by any agent or representative
designated by it for that purpose, any books, papers, records, or memoranda
and secure any other information directly or indirectly concerned in the en-
forcement of this Section.
All the profusions of Sections 470 to 502 are hereby adopted for the purpose
of the enforcement and administration of this Section.
Any person, firm, corporation or association, liable for the tax herein pro-
vided for who shall fail to comply with any lawful regulation of the South Caro-
lina Tax Commission, or who shall fail to pay the tax within the time herein
provided, shall be liable to a penalty of five hundred ($500.00) dollars: Pro-
■ videcl, That the South Carolina Tax Commission may remit said penalties in
whole or in part.
1930, XXXVI, 1384.
§ 505. (1) License Tax on Radio Sets — Scale of Taxes — Date Due — Ex-
ceptions. — Every person, firm and corporation owning and/or operating a
radio receiving set in the State of South Carolina, shall for the privilege of
owning and/or operatiag such radio receiving set, be subject to the pajTuent
of a license tax of fifty (50c) cents on every radio costing $50.00 or less; one
($1.00) dollar on every radio costing more than $50.00 and not more than
$200.00; two ($2.00) dollars on every radio costing more than $200.00 and
not more than five hundred ($500.00) dollars; two and one-half ($2.50) dol-
lars on every radio costing more than five hundred ($500.00) dollars, for each
and every radio receiving set owned and/or operated, payable for the year
1930 within sixty (60) days after the approval of this Section and during the
months of January and February of each year thereafter. Every person, firm,
or corporation who purchases or comes into possession of a radio receiving set
after the time prescribed herein for making return and paying the tax, shall,
within sixty (60) days after coming into possession of such radio receiving
set and prior to the 31st day of December next ensuing, make a return and
pay the tax as provided herein. The tax herein provided is for the calendar
year and shall not be prorated. Nothing contained herein shall be held to
impose any tax upon any owner of a radio who is disabled to earn a living,
and who has been presented with a radio because of his or her condition of dis-
ability and lack of means, or are confined in prison.
(2) Tax Coiiiiissiox to Collect. — The South Carolina Tax Commission is
hereby empowered and directed to collect said tax and turn over the same to
the State Treasurer, and for the purpose of enforcing this Section shall have
the right, and is hereby given the authority to make all necessary rules and
regulations, to insure the collection of said tax not inconsistent with the terms
of this Section, and when said rules and regulations are adopted by the South
Carolina Tax Commission they shall have full force and effect as laws of this
State.
(3) LiEK- Upon Radio Set — -Execution for Payment of Tax. — The taxes
herein provided and imposed shall be a first preferred lien upon each and
every radio receiving set subject to the provisions of this Section, and if said
tax is not paid when due, the South Carolina Tax Commission is authorized
and directed to issue its execution directed to the Sheriff, or other duly au-
thorized collector of tax executions, commanding him to levy upon and sell any
931 Civil Code § 505(4)
radio receiving set upon which the tax herein provided has not been paid,
and said execution shall be enforced in the manner of executions issued by the
County Treasurer for the collection of delinquent taxes as now provided by law.
(4) Certificates Showing Payment. — The South Carolina Tax Commis-
sion upon receipt of the tax herein provided shall issue to the owner and/or
operator of said radio receiving set a certificate which shall show the receipt
of the tax herein required to be paid, and that said owner and/or operator is
authorized to own and/or operate said radio receiving set until the first day
of January next ensuing.
(5) Returns to be Made. — Each and every person, firm or corporation own-
ing and/or operating a radio receiving set shall make return thereof to the
South Carolina Tax Commission and remit with said return the tax herein re-
quired in such form as the Tax Commission may prescribe, within the time limit
provided for the payment of said tax.
Failure to Make Returns — Penalty. — Every person, firm or corporation
failing or refusing to make the returns hereby required under the provisions of
this Section, or to pay the tax imposed by the provisions of this Section, shall
be subject to a penalty of fifty ($50.00) dollars and said penalty shall become
a part of the tax hereiu imposed, and shall be collected by the South Carolina
Tax Commission in the same manner as is herein provided for the collection of
the tax: Provided, That upon reasonable cause shown, the South Carolina Tax
Commission is hereby authorized to remit said penalties in whole, or in part.
Use of Proceeds. — The proceeds of said tax and penalties shall be used for
buildings, equipment and permanent improvements of the State Tuberculosis
Sanatorium, and shall be paid by the State Treasurer upon the warrant of the
Comptroller General as now provided by law for other appropriations.
(8) Stocks Not to be Affected. — The provisions of this Section shall not
apply to the stock in trade of manufacturers and dealers.
(9) Dealers to Keep Record! of Sales — Failure — Penalty. — Each and
every person, firm or corporation engaged in the business of selling, bartering
or exchanging radio receiving sets, shall keep a separate record of such sales
especially showing the person to whom such sale is made. That such records
hereby required to be kept shall be subject to inspection by the South Carolina
Tax Commission of any of its duly authorized agents, or employees^ at any
time during the usual business hours.
Any person, firm, or corporation failing or refusing to keep a separate record
showing each and every sale, barter, or exchange of all radio receiving sets, or
who shall fail or refuse to submit the same for inspection of the Tax Commis-
sion, or its representatives upon lawful demand, shall be guilty of a misde-
meanor; and, upon conviction shall be subject to a penalty of not more than
one hundred ($100.00) dollars, or imprisonment of not more than thirty (30)
days.
(10) Appropriation for Enforcement. — For the administration and en-
forcement of this Section, there is hereby appropriated out of the revenues to
be derived hereunder the sum of five thousand ($5,000.00) dollars: Provided,
That all moneys expended from this appropriation shall be upon the approval
of the Governor, Chairman of the Finance Committee of the Senate and Chair-
man of the Ways and Means Committee of the House of Representatives.
1930, XXXVI, 1292.
§ 506 Civil Code 932
CHAPTER 16
The Assessment of Taxes
Subjects of Taxation and Tax Liens, § 506.
Definitions, § 518.
Property exempt from taxation, § 519.
Return and assessment of property, § 540.
Manufacturers, Pawnbrokers, and Mining Companies, § 568.
Returns and Assessments of Public Service Companies and
Other Corporations, § 571.
Bank stock and Banking Associations, § 599.
Reports and Annual License Fees of Corporations, § 614.
Valuation of Property and Penalties for Failure to make Re-
turns, § 627.
The County Auditor, § 634.
Boards of Assessors and Boards of Equalization, § 671.
Article
Article
Article
Article
Article
Article
1.
2.
3.
4.
5.
6.
Article
Article
Article
7.
8.
9.
Article
Article
10.
11.
ARTICLE 1
Subjects of Taxation and Tax Liens
506. Poll Tax. 512. Property About to be Removed before
507. Taxable Property. Taxes Due.
50S. Persons Liable for Realty Taxes. 513. Collection to Pay Bonds Issued in Aid
509. Personal Property held in Trust. of Railroads.
510. First Lien Debt to State. 514-16. Notice to Mortgagees before Tax
511. Enforcement of Lien on Realty. Sale.
517. Filing Notice of Federal Tax Liens.
§ 506. Poll Tax. — There shall be assessed on all taxable polls in this State
an annual tax of one dollar on each poll, the proceeds of which tax shall be
applied solely to educational purposes. All males between the ages of twenty-
one and sixty years, except those incapable of earning a support from being
maimed or from any other cause, shall be deemed taxable polls.
Civ. C. '22, § 834; Civ. C. '12, § 286; Civ. C. '02. § 259; G. S. 168; R. S. 216; 1882,
XVII, 985, § 153 ; 1909, XXVI, 77.
§ 507. What Property Is Taxable. — All real and personal property in this
State, and personal property of residents of this State which may be kept or
used temporarily out of the State, with the intention of bringing the same into
the State, or which has been sent out of the State for sale and not yet sold ; all
moneys, credits, investments in bonds, stocks, joint stock companies or other-
wise, of parties residents in this State shall be subject to taxation.
Civ. C. '22, § 335; Civ. C. '12, § 287; Civ. C. '02, § 260; G. S. 164; R. S. 217; 1882,
XVII, 982, § 149.
§ 508. Who Liable for Taxes on Real Estate. — Every person shall be liable
to pay taxes and assessments on the real estate of which he or she may stand
seized in fee or for life, by courtesy, in dower, as husband in right of his wife,
or may have the care of as guardian, executor, trustee or committee.
Civ. C. '22, § 336; Civ. C. '12, § 288; Civ. C. '02. § 261: G. S. 165; R. S. 218: 1882,
XVII, 983, § 150.
§ 509. Personal Property Held in Trust or Charge — Who Liable for Taxes
On. — All executors, administrators, guardians, trustees, receivers, officers, hus-
bands, fathers, mothers, agents or factors shall be personally liable for the
933 • Civil Code § 510
taxes on all personal property which they are required, respectively, to list for
taxation by the provisions of this Chapter, and which was in their possession
at the time when the return thereof for taxation shall have been made by them-
selves or the County Auditors, and may retain in their hands a sufficient amount
of the property, or proceeds thereof, to pay such taxes for the entire year ; and
the County Treasurer may collect such taxes by any and all the means pro-
vided by Chapter 15, either of the principal or beneficiary, or of the persons
so acting as executor, administrator, guardian, trustee, husband, father, mother,
agent or factor, receiver or officer.
Civ. C. '22, § 337 ; Civ. C. '12, § 289 ; Civ. C. '02, § 262 ; G. S. 166 ; R. S. 219 ; 1882, XVII,
983, § 151.
§ 510. Taxes a Debt Due State, and a First Lien Upon Property — Enforce-
ment. — All taxes, assessments and penalties legally assessed shall be considered
and held as a debt payable to the State by a party against whom the same
shall be charged; and such taxes, assessments and penalties shall be a first lien
in all cases whatsoever upon the property taxed; the lien to attach at the
beginning of the fiscal year during which the tax is levied; and such taxes
shall be first paid out of the assets of any estate of deceased persons, or held
in trust as assignee or trustee, as aforesaid, or proceeds of any property held
on execution or attachment; and the County Treasurer may enforce the said
lien by execution against the said property; or, if it cannot be levied on, he
may proceed by action at law against the person holding said property.
When any real estate shall be sold under any writ, order of proceedings in
any court, the court shall, on motion of any person interested in such real
estate or in the purchase or proceeds of the sale thereof, order all taxes, assess-
ments and penalties charged thereon to be paid out of the proceeds of such
sale as a lien prior to all others.
Civ. C. '22, § 338; Civ. C. '12, § 290; Civ. C. '02, § 263; G. S. 170; R. S. 220; 1882,
XVII, 987, § 155.
§ 511. Enforcement of Lien on Realty. — All real property returned delin-
quent by County Treasurers, upon which the taxes shall not be paid by dis-
tress or sale of personal property, or otherwise, shall be seized and sold as
provided by law. The distress and sale of personal property shall not be a
condition precedent to seizure and sale of any real property hereunder.
Civ. C. '22, § 339 ; Civ. C. '12, § 291 ; 1902, XXIII, 1132.
§ 512. Tax Assessment a Lien on Property — Duty of County Officers When
Property is About to be Removed Before Tax is Due. — As soon as any property
is listed with the Auditor of any County in this State for taxation, such tax
assessment shall immediately become a first lien on said property and in case
such property is about to be removed from the State by bankruptcy proceedings
or otherwise or is about to be taken from the jurisdiction of said County before
taxes are due in said County and payable for any year the Treasurer of such
County shall immediately issue his execution on such property and the sheriff
of said County shall proceed to collect the taxes due on such property.
1924, XXXIII, 944.
§ 513. Collection of Tax to Pay Township Bonds Issued in Aid of Railroads
Prohibited. — No Board of Township Commissioners, nor County Board of
Township Commissioners, nor County Board of Commissioners nor any other
officer or officers, shall assess or levy, and no County Treasurer nor other officer
or officers shall collect any tax for the payment of township bonds, or the
§ 514 The Civil Code 934
coupons thereof, issued in the aid of a railroad : Provided, This Section shall
not apply to those bonds issued in the aid of railroads that have been com-
pleted and finished through such townships as have issued such bonds, nor
until such road or portion thereof shall have been accepted by the Railroad
Commissioners : Provided, further, That the provisions of this Section shall not
apply to Newberry County or any part thereof nor to bonds issued in aid of
the Pickens Railroad Company by certain townships in Pickens County.
Civ. C. '22, §§340, 519; Civ. C. '12, §§ 292, 468; Civ. C. '02, §; 264, 420; 1897, XXII,
534; 1899, XXIII, 78.
§ 514. Sheriff to Notify Certain Mortgagees Before Advertising Lands for
Sale Under Tax Executions — Contents of Notice — ^Delivery — Entry on Record
— Request for Notice — Duties of Clerk — Fees. — ^Whenever any real estate is
levied upon for taxes by the Sheriff it shall be his duty, before proceeding to
advertise the same for sale as now provided by law, to give twenty days written
notice of such levy to the owner of each mortgage contained on the list filed
with him as hereinafter provided, the said period of twenty days beginning to
run from the time the said notice is personally delivered or from the date of
its mailing when delivered by registered mail as hereinafter provided. Such
notice shall contain a description of the land levied upon, the name of the
owner thereof, the year or years for which the taxes were assessed and a
statement of the amount thereof with the accrued cost, and shall be delivered
to such owner either personally or by registered mail with return receipt re-
quested at the address given on said list. The Sheriff shall keep a copy of said
notice, on which he shall enter the date the same was delivered, how, where
and to whom, which shall be filed with the Clerk of Court, who shall examine
it and determine whether or not there has been compliance by the Sheriff with
the provisions hereof, and if there has been he shall then enter on the record
of the list of mortgages, immediately after each particular mortgage affected
by the notice, the words: ''Required notice duly given by the Sheriff on the
day of 19 . . . . , " fill in the date when the notice
was given and authenticate the same by his signing his name thereto. In order
to entitle any such owner of a mortgage to this notice, a list of each mortgage
as to which such notice is desired shall be filed by the owner thereof with the
Clerk of Court of the county in which the land covered thereby lies on or
before the fifteenth day of March of each year, whereon shall be shown not
only the name and address of such owner, but also the name of each mortgagor
and the book and page of the record where each mortgage so listed is recorded.
Such list shall be promptly entered of record by said Clerk in a book to be kept
by him in his office for that purpose, for which service the Clerk shall be paid
a fee of fifteen cents for each mortgage so listed and entered by him in said
book, except that where ten or more mortgages shall be listed together on one
list, the fee of the Clerk shall be five cents each for the number in excess of
ten. "Within ten days after the filing thereof, the Clerk shall transmit the
said list to the Sheriff and the Sheriff shall file the same in his office as a record
thereof and shall enter thereon the date it was received by him : Provided, That
for the giving of this notice the Sheriff shall receive when it is personally de-
livered the sum of $3.00 and when delivered by registered mail the sum of
$1.25, the same together with the fee of the Clerk of Court to be collected as
are other costs, fees and charges, and paid by the mortgagee receiving the notice :
Provided, further, That the rights, interest and security of any owner of a
mortgage complying with the provisions hereof shall in no wise be affected by
a tax sale and a deed of conveyance made pursuant thereto, unless the provisions
935 Civil Code § 515
hereof are complied with, nor shall anything herein contained in any wise
whatsoever affect or abridge any right or remedy of any owner of a mortgage
now provided by law who may fail or neglect for any reason to file such list
with the Clerk of Court, or in any way change, alter or limit the right of
redemption under existing law of property sold for taxes.
1926, XXXIV, 912.
§ 515. Form of Notice — Of Request for Notice. — The form of notice re-
quired herein to be given by the Sheriff to the owner of a mortgage complying
with provisions hereof shall in substance be as follows :
DELINQUENT TAXES
Sheriff's Notice to Owner of Mortgage
Notice is hereby given to as the owner of a certain
mortgage, recorded in the office of the Clerk of Court, in book at
page , of the County of , State of South
Carolina, that there are now due and unpaid taxes for the year 193 . . . . , amount-
ing to $ with accrued cost of $ , for which a tax
execution has been issued and levy made upon the following described land,
owned by and embraced within said mortgage, and
that the same will be advertised for sale unless the said taxes are paid within
twenty (20) days from the delivery hereof as provided by law.
Description of Land Levied Upon
Sheriff.
Address.
Date
The form of the list of mortgages hereby required to be filed with the Sheriff
to entitle the owner thereof to the notice herein provided as to delinquent taxes
shall be in substance as follows :
DELINQUENT TAXES
List of Mortgages
To the Sheriff of County, State of South Carolina :
The undersigned owner of the mortgages listed below desires twenty (20)
days written notice after levy by you on account of delinquent taxes upon any
of the land covered by said mortgages, and to that end hereby furnishes you
the following list of the name of each mortgagor therein, together with the book
and page where the same is recorded in the office of the Clerk of Court for the
County and State aforesaid:
§ 516
Civil Code
List of Mortgages
936
Name of Grantor or Mortgagor
Kind of Instrument
Book of Record
Page Recorded
Owner.
Address.
Date:
1926, XXXIV, 912.
§ 516. Definitioiis. — The words ''Clerk of Court" as used herein shall be
held to include and mean the Clerk of the Court of Common Pleas and General
Sessions and the Register of Mesne Conveyances; the word "Sheriif" as used
herein shall include and mean the Sheriff of a county and of a city or town,
as well as a tax collector or any other officer empowered and authorized by law
to levy upon and sell property for delinquent taxes under a tax execution ; and
the word "mortgage" as used herein shall be held to include and mean a
mortgage, deed of trust or other written instrument covering or affecting real
property as security for the payment of money.
1926, XXXIV, 912.
§ 517. Filing Notice of Tax Liens of United States.— (1) Place of Filing-
Cancellations. — Notices of liens for taxes payable to the United States of
America and certificates discharging such liens shall be filed in the office of the
Register of Mesne Conveyances (or Clerk of Court in those Counties where
the office of Register of Mesne Conveyance has been abolished) of the County in
this State, within which the property subject to such lien is situated.
(2) Indexing — File. — ^When a notice of such lien is filed, the County Regis-
ter of Mesne Conveyances or Clerk of Court, as the case may be, shall forthwith
enter the same in an alphabetical federal tax lien index, showing, on one line
the name and residence of the taxpayer named in such notice, the collector's
serial number of such notice, the date and hour of filing, and the amount of
tax with interest, penalties and costs. He shall file and keep all original notices
so filed in numerical order in a file or files and designated Federal Tax Lien
Notices.
(3) Certificates op Discharge. — When a certificate of discharge of any tax
lien issued by the Collector of Internal Revenue, or other proper officer, is filed
in the Office of the County Register of Mesne Conveyances or Clerk of Court,
as the case may be, where the original notice of lien is filed, said County
Register of Mesne Conveyances or Clerk of Court, shall enter the same with
date of filing in said federal tax lien, index on the line where the notice of the
lien so discharged is entered, and permanently attach the original certificate of
discharge to the original notice of lien.
937 Civil Code § 518
Files and Indexes to be Supplied. — Said federal tax lien index and file or
files for said federal tax lien notices shall be furnished to the County Kegister
of Mesne Conveyances or Clerk of Court in this State in the manner now pro-
vided by law for the furnishing of books in which deeds are recorded.
(5) Section Authority for Filing. — This Section is passed for the purpose
of authorizing the filing of notices of lien in accordance with the provisions of
Section 3186 of the Revised Statutes of the United States, as amended by the
Act of March 4, 1913, 37 Statutes at Large, page 1016, and any Acts or parts
of Acts amendatory thereof.
(6) Interpretation. — This Section shall be so interpreted and construed as
to effectuate its general purpose to make uniform the law of those States which
enact it.
(7) Citation. — This Section may be cited as the Uniform Federal Tax Lien
Registration Act.
1928, XXXV, 1207.
ARTICLE 2
Definitions
§ 518. Meaning of Words, Terms and Phrases. — The phrase "real prop-
erty," as used in this Chapter, shall be held to mean and include not only
land, city, town and village lots, but all structures and other things therein
contained or annexed or attached thereto which pass to the vendee by the con-
veyance of the land or lot. The phrase ''personal property," as used in this
Chapter, shall be held to mean and include all things, other than real estate,
which have any pecuniary value, and moneys, credits investments in bonds,
stocks, joint stock companies or otherwise. The term "moneys" or "money"
as used in this Chapter, shall be held to mean and include gold, silver and other
coin, bank bills and other bills or notes authorized to be circulated as money,
whether in possession or on deposit subject to the draft of the depositor or
person having the beneficial interest therein on demand. The term "credits,"
as used in this Chapter, shall be held to mean the remainder due, or to become
due, to a party, after deducting from the amount of all legal debts, claims and
demands in his favor, the amount of all legal debts and demands against him,
whether such demands be payable in money, labor or other valuable things.
But, in ascertaining such remainder, no deduction shall be made for any
obligation to any mutual insurance company, given for insurance, nor any sub-
scription to the capital stock of any joint stock company, nor of any taxes
assessed against the party, nor of any subscription to any religious, scientific,
literary or charitable purpose, nor of any acknowledgment of a liability not
founded on a legal and valuable consideration, nor any more of any joint liability
with others than the party honestly believes he will be compelled to pay, nor
any contingent liability, nor of any acknowledgment of debt or liability made
for the purpose of diminishing the amount of credit to be returned for taxa-
tion. The phrase "investment in bonds," as used in this Chapter, shall be
held to mean all investments of money of means in bonds of whatever kind,
whether issued by the Government of the United States, or of this or any other
State or Territory of the United States, or any foreign government, or any
county, city, town or other municipality, or by any corporation or company
of this or any other State or country. The phrase "investments in stocks," as
§ 519 ■ Civil Code ' 938
used in this Chapter, shall be held to mean and include all investments of
money or means in the evidences of indebtedness, other than bonds or bills de-
signed to circulate as money, issued by any government or municipality, and
shares of the capital of any corporation, company or association, and every
interest in any such shares or portion thereof; also all interests or shares in
ships, boats or other vessels used or designed to be used exclusively or partially
in navigating the waters within or bordering on this State, whether such ship,
boat, or vessel be within the jurisdiction of this State or not, and whether such
vessel be registered or licensed at any Collector's office in this State or not. The
word "oath," as used in this Chapter, shall be held to mean and include an
affirmation duly made. The words "person" and "party," and other words
or words importing the singular number as used in this Chapter, shall be held
to include firms, companies, associations and corporations ; and all words in the
plural number shall apply to single individuals, in all cases in which the spirit
and intent of this Chapter require it. All words in this Chapter importing the
masculine gender shall apply to females also; and all words in this Chapter
importing the present tense shall apply to the future also.
Civ. O. '22. § 341; Civ. C. '12, § 293; Civ. C. '02, § 265; G. S. 167; R. S. 221; 1897,
XXII, 983-985.
ARTICLE 3
Property Exempt from Taxation.
519. Exemptions Enumerated. 531. Greenville and Sumter Counties.
520. Abbeville County. 532. Hampton County.
521. Aiken and Barnwell Counties. 533. McCormick County.
522-3. Aiken County. 534. Newberry County.
524. Allendale County. 535. Orangeburg and Florence Counties.
525. Anderson County. 535-A. Pickens County.
526. Charleston and Ricbland Counties. 536. Richland. Lancaster, Georgetown,
527. Chesterfield County. Greenwood, Marion. Sumter. Cherokee,
528. Darlington County. Saluda and Laurens Counties.
529. Florence County. 537. Spartanburg County.
530. City of Georgetown. 538. Clarendon County.
539. Williamsburg and Laurens Counties.
§ 519. Exemptions from Taxes. — The following property shall be exempt
from taxation, to wit: (1) All public schools and the grounds actually oc-
cupied by them, not exceeding in any ease three acres. (2) All houses used
exclusively for public worship, the books and furniture therein, and the ground
actually occupied by them, not exceeding in any case two acres, and the parson-
age and lot on which it is situated, so long as no income is derived therefrom.
(2-A) All property, real and personal, owned by any organized religious
society or denomination and used exclusively for the publication of a religious
newspaper or other religious publication or publications, and all lands and build-
ings and the contents thereof that may be owned by any religious society or
denomination and used exclusively for the convenience of any activities or work
of such society or denomination, shall be exempt from taxation : Provided, That
the lands hereby exempted shall in no single case exceed two acres.
(3) All incorporated public colleges, academies and institutions of learning,
with the funds provided for their support, and the grounds and the buildings
actually occupied by them and not used with a view to pecuniary profit ; but this
provision shall not extend to leasehold estates held by others under the authority
of any college or other institution of learning. (4) All real and personal prop-
erty the rents, issues, incomes and profits of which have been or shall be given
939 Civil Code § 519(5)
to any city, town, village, school district or subdistrict in this State exclusively
for the endowment or support of public schools therein, so long as such prop-
erty or the rents, issues, incomes or profits thereof shall be used or applied
exclusively for the support of free education in said schools by such city, town,
village, district or subdistrict. (5) All graveyards or cemeteries, except such
as are held with a view to profit or speculation in the sale thereof. (6) All
property owned exclusively by the United States or this State. (7) All build-
ings, owned by counties and used exclusively as court houses, jails or public
offices, with the grounds on which such buildings are or may be erected, not
exceeding ten acres in any county. (8) All lands, houses, fixtures and property
owned by any county or city used exclusively for the support of the poor. (9)
All property belonging to institutions of purely public charity and used ex-
clusively for the maintenance and support of such institutions. (10) All fire
engines and other implements used in the extinguishment of fires, with the build-
ings and grounds used exclusively for the keeping and preservation thereof, when
owned by any city, town or village, or any fire company organized therein.
(11) All public squares or grounds and market houses owned by any city,
village or town and used exclusively for public purposes, and not for revenue.
(12) All city, town and village halls owned and used exclusively for public
purposes, and not for revenue, by any city, town or village. (13) All water-
works to supply water for the use of a town or city, the machinery and fixtures
connected therewith, and the grounds occupied thereby, when owned by any
city or town. (14) All bonds and stocks of this State. All municipal bonds in
this State which, by the terms of the Article under which they are or may be
issued, are or may be exempted from taxation. (15) All bonds and stocks of
the United States which are not authorized by the laws of the United States
to be taxed under State authority. (16) All rents accruing from real estate
which shall not become due within two months after the first day of January
of the year in which taxes are to be assessed thereon. (17) All of any annuity
not payable on or before August 1st of the year for which taxes are to be assessed
thereon. (18) All pensions payable to any person by the United States or any
State of the United States. ( 19 ) All shares of the capital stock of any com-
pany or corporation which is required to list its capital and property for taxa-
tion in this State. (20) All the wearing apparel of the person required to make
return, and his family. (21) Articles actually provided for the present sub-
sistence of the person or his family, to the value of one hundred dollars. (22)
Fair grounds or agricultural and mechanical societies when not used for purposes
of profit. (23) All houses, together with the grounds occupied by them, not
exceeding in any case three acres, together with books, furniture and appur-
tenances therein, belonging to any Young Men's Christian Association in this
State and used by them for the purposes of, or in support of, such association
are exempt from taxation for State, county, school, municipal and special taxes :
Provided, That the exemption herein provided for shall not apply to such por-
tions of the buildings as may be rented for other purposes. (24) AH bonds
hereafter issued or sold, or to be hereafter issued or sold, by the trustees of
any school district, or school districts, pursuant to the vote of the majority of
qualified voters of such school district, or such school districts, voting at an
election heretofore or hereafter held for the erection of buildings, for equip-
ment, for maintaining public schools in such district or districts, or for paying
indebtedness of such district or districts, shall be exempt from all taxation for
State, county, municipal or school purposes. (25) All premises owned in fee
by any military organization in this State and used by said organization solely
§ 519(26) Civil Code 940
for military purposes, and in case any premises owned in fee by any sucli mil-
itary organization be used in part by such military organization for military
purposes and part for any other purpose, then the County Auditor shall reduce
the assessment on such premises in proportion as the value of the part used
solely for military purposes bears to the whole premises. (26) All premises
belonging to any Young Women's Christian Association or to the Salvation
Army in this State and used by them for the purpose of, or in support of,
such association or army : Provided, That the exemption herein provided for
shall not apply to such portions of any buildings as may be rented for other
purposes. (27) All bonds hereafter issued by any city or county.
(28) The South Carolina Baptist Hospital in the City of Columbia, and
the Star Gospel Mission, of Charleston, S. C, with all houses, furniture, and
property of every kind belonging to said hospital and mission, and used for
the purpose of said hospital and mission, be, and the same is hereby exempt
from taxation for State, County, School, Municipal and Special taxes.
(28-A) The hospitals known as the Riverside Infirmary and the Roper Hos-
pital operated by the Medical Society of South Carolina, Trustee under the will
of Thomas Roper, in the City of Charleston, and the real estate on which said
hospitals and their appurtenances are located, with all the houses, furniture,
real estate and property of every nature and kind belonging to said hospitals
and hereafter acquired, and used for the purpose of said hospitals or in connec-
tion therewith, be, and the same is hereby exempt from taxation for County,
School, State, Municipal and Special Taxes.
(28-B) The Waverly Fraternal Hospital and the Good Samaritan Hospital
in the City of Columbia, South Carolina, with all houses, furniture, real estate
and property of every nature and kind belonging to the said hospitals and
hereafter acquired and used for the purpose of said hospital, be and the same
are hereby, exempt from taxation for County, School, State, Municipal and
Special Taxes.
(29) All building and loan associations heretofore chartered, or hereafter
to be chartered, under the laws of the State of South Carolina, for the purpose
of lending money to be expended in the erection, repairs or improvements of
buildings in this State, shall be exempt from the payment of any State, county
or municipal taxes within this State : Provided, That no building and loan as-
sociations be allowed to make loans under the provisions authorized by law to
banks, banking houses or other corporations or persons conducting business in
the nature of banks or banking houses, except in the usual way of lending to
individuals, without discount, and showing the evidence of the indebtedness of
such loans to be by promissory notes or bonds and secured by mortgages of
real estate, or other security: Provided, further, That no building and loan
association, or other corporation conducting business in the nature of building
and loan associations, chartered under the laws of this State, and desiring the
benefit of this Article, shall be permitted to lend money to be used in the erec-
tion, repairs or improvements of property located without the county limits in
which they are located.
(30) In computing for taxation for State, county or municipal purposes the
true value in money in all shares of stock in any bank or banking house or
association doing business in this State, there shall be deducted therefrom so
much thereof as is invested in United States Liberty Bonds or other bonds
issued by the United States Government owned by the said bank twelve months
prior to the passage of this Article and farm loan bonds issued under and pur-
941 Civil Code § 519(31)
suant to an Act of Congress entitled "An Act to Provide Capital for Agricul-
tural Development," approved July 17tli, 1916, and all amendments thereto, not
however, to exceed twenty-five per cent of the capital stock and surplus of such
bank or banking institution invested.
(31) All property owned by County Fair Associations or Societies shall be
exempt from the payment of State, County and Municipal Taxes.
(32) All certificates or other evidences of indebtedness issued by munici-
palities in this State representing the amount of assessments due to the munici-
palities as deferred payments or installments of assessments against abutting
property for street improvements in such municipality shall be free and exempt
from all State, County and Municipal Taxes.
(33) All public schools and grounds actually owned and occupied by them
for school or Athletic purposes shall be exempt from State, County and
Municipal taxes.
(34) Any school building or buildings with the lot on which the same stands,
not exceeding four acres in area, leased to any school district in this State,
and annually used and occupied by such school district for public school pur-
poses, shall be exempt from State, County and Municipal taxes during the con-
tinuance of such lease and use. Provided, The owner shall derive no income
therefrom except a reasonable compensation for the use thereof after taking
into consideration the nonpayment of any taxes thereon.
(35) All property, real and personal, owned by the Trustees of the Oliver
Gospel Mission under the will of R. C. Oliver, deceased, and that of the Columbia
Hebrew Benevolent Society, both of Columbia, South Carolina, and used, or
the income of which is used, exclusively for religious, missionary or charitable
purposes, shall be exempt from all County and School taxes. The corporate
authorities of the City of Columbia, South Carolina, be, and they are hereby,
empowered, in their discretion, to exempt said property, in whole or in part,
from municipal taxes.
(36) All property real and personal, owned by the Main Street Methodist
Church in the City of Columbia and used, or the income of which is used,
for religious, missionary, or charitable purposes; and all property, real and
personal, owned by the Trustees of the Columbia Stage Company of Columbia,
South Carolina, and used, or the income from which is used, exclusively for
cultural and educational purposes, shall be exempt from all County and school
taxes. The corporate authorities of the City of Columbia are hereby em-
powered, in their discretion, to exempt said property from municipal taxes.
(37) The property of any and all social, fraternal, charitable, or eleemosy-
nary society, or other association, shall be exempt from the payment of all
county, municipal, or school taxes in Marion County when such property is used
by such society, or association, for the conduct of their meetings and business
connected with such society, or association, and no part of such property being
used for revenue: Provided, That the provisions of this subsection shall not
apply to tax levies of school districts in which such property is located for
school purposes.
(38) All property of the American Legion, whether belonging to the De-
partment or to any of the Posts in this State, when used exclusively for Legion
purposes, be, and the same is hereby exempt from all State, County, Municipal
and School Taxes : Provided, however, That this exemption shall not extend to
any property owned by the Legion but used for any purposes other than club-
§ 520 Civil Code 942
rooms, offices, meeting place or for activities directly in keeping with the policies
stated in the National Constitution of the American Legion.
(39) That the hospitals known as the McLeod Infirmary and Saunders Me-
morial and the real estate on which said hospitals and their appurtenances are
located, with all the houses, furniture, real estate and property of every nature
and kind belonging to said hospitals and hereafter acquired, and used for the
purpose of said hospitals or in connection therewith, and the tract of land
consisting of about two hundred and fifty (250) acres, willed to Generostee
A. R. P. Church, located in Corner Township, Anderson County, South Caro-
lina, be, and the same is hereby exempt from taxation for County, School,
State, Municipal and Special Taxes.
(40) That Conway Hospital, Inc., an eleemosynary corporation, located at
Conway, Horry County, South Carolina, and the Florence Infirmary and
Saunders Memorial Hospital at Florence, South Carolina, together with all
houses, furniture, and property of every kind belonging to said Hospitals and
used for the purpose of said Hospitals be, and the same is hereby exempted from
all taxation for State, County, School, Municipal, Special or other taxes of
every nature.
(41) The real estate hereinafter described and owned by Beach Branch
Baptist Church, in Beach Branch School District No. 2, of Allendale County,
is hereby declared exempt from all State and county taxes accruing thereon
from January 1st, 1922, and all future State and county taxes for so long
as the said property shall be devoted to church purposes. The said property
is described as follows, to wit : All that tract, piece or parcel of land situate
and lying in Beach Branch School District No. 2, of Allendale County, South
Carolina, containing sixty-seven (67) acres, more or less, and bounded as
follows : On the north by land of William Gifford et al., and lands of the
estate of Ben j amine Lawton; south and east by lands of the estate of Mrs.
Jesse Mears Folk; west by lands of the estate of Benjamine Lawton.
(42) Bailey Military Institute, Greenwood, South Carolina, is hereby ex-
empted from county and municipal taxes, as long as the said Institute is
operated by a Board of Trustees for school purposes.
(43) All property belonging to St. John's Lutheran Church in Newberry
County, including church building and all land belonging to said church,
shall be exempt from all State, county, township, municipal or other taxation.
Civ. C. '22, § 342; Civ. C. '12, § 294; Civ. C. '02, § 266; G. S. 169; R. S. 222; 1SS2,
XVII, 985, § 154; 1908, XXV, 1051; 1912, XXVII, 682; 1915, XXIX, 574, 1918, XXX,
710; 1919, XXXI, 136; 1920, XXXI, 746; 1923, XXXIII, 111, 140, 504; 1924, XXXIII,
946; 1118; 1220; 1925, XXXIV, 90; 282; 1926, XXXIV, 1546, 1677; 1927, XXXV, 107,
983; 1016; 1017; 1928, XXXV, 1950; 1929, XXXVI, 55; 95.
§ 520. Tax Exemptions of Manufactories in Abbeville. — All new manu-
facturing establishments with a capital of not less than fifteen thousand ($15,-
000.00) dollars, located in Abbeville County, shall be exempt from all County
taxes, except for school purposes, for five years from the time of their establish-
ment. All additions to existing manufacturing establishments located in Abbe-
ville County where the cost of such addition is not less than fifty thousand
($50,000.00) dollars, shall be exempt from all County taxes, except for school
purposes, for five years from the time of making such additions.
1929, XXXVI, 168.
§ 521. Tax Exemption of Manufactories in Aiken and Barnwell Counties. —
Any and all manufactories desiring to locate in the Counties of Aiken and
943 CmL Code § 522
Barnwell with a capital stock of not less than twenty-five thousand ($25,000.00)
dollars, shall be exempt from all County taxes except for school purposes, for
five years from the time of their establishment. The County Auditors, respec-
tively, of Aiken and Barnwell Counties shall be the judges of whether or not
any particular manufactory is within the provisions of this Section, with the
right on the part of the County or the manufactory to appeal to the Circuit
Court thereon.
1927, XXXV, 716.
§ 522. Tax Exemption of Hotel Property in Aiken County. — In case any
corporation, or individual or partnership shall hereafter erect in Aiken County
any hotel which, with its equipment, furnishings and fittings and appurtenant
buildings, and cottages, shall cost more than one hundred thousand ($100,000.00)
dollars shall be exempt (for the purpose of encouraging such improvements
and development in Aiken County) from all property taxes except State and
school, on such buildings, equipment, furnishings and fittings and cottages (not
including the land, however), for a period of five years from its completion.
The Auditor of Aiken County shall be the judge of the question of whether
or not said development and improvements cost as much as one hundred thou-
sand ($100,000.00) dollars, subject, however, to the right of appeal to the
Court of Common Pleas for the County of Aiken, and thence to the Supreme
Court of the State on the manner ordinarily allowed by law by any party
aggrieved at the Auditor's decision.
1926, XXXIV, 1412.
§ 523. Exemption in Aiken County of Certain Manufacturing Enterprises.
— In Aiken County all new manufacturing enterprises where the capital stock
of said enterprise is not less than fifty thousand ($50,000.00) dollars, and all
additions to existing manufacturing enterprises where the costs of such addition
is not less than fifty thousand ($50,000.00) dollars, shall be exempted from all
County taxes of Aiken County, except for school purposes, for five years from
the establishment of such new manufacturing enterprises : Provided, however,
That additions to existing manufacturing enterprises exempted herein shall be
construed to include the costs of replacements of equipment above the fair value
of the equipment so replaced.
All new cotton, woolen, rubber, pottery, pulp, crayon, paint or other manu-
facturing plants or enterprise which may be erected or established and operated
in Aiken County within the period of five years from the passage of this Section
shall be exempt from payment of all county and township taxes for the period
of five years from the date of the establishment of any such enterprise. Provided,
That the investment made in any such plant or enterprise shall be not less
than fifty thousand ($50,000.00) dollars.
1930, XXXVI, 1546.
§ 524. Tax Exemptions of Manufactories and Hotels in Allendale County.
— Any and all manufactories and hotels located in the County of Allendale on
or before the first day of January, 1934, with a capital actually paid in of
not less than ten thousand ($10,000.00) dollars, shall be exempt from all county
taxes and municipal taxes, except taxes for school purposes, for a period of
five (5) years from the dates of their respective establishments: Provided, The
provisions of this Section shall apply only to such manufactories and hotels as
shall actually locate their manufacturing plants or hotels in said county, and
shall not apply to enterprises established prior to January 1, 1929, or to their
§ 525 Civil Code 944
successors. If any portion or portions of this Section shall be deemed or held
to be unconstitutional by any Court of competent Jurisdiction, the remaining
portion or portions of this Section shall not be thereby impaired, but such re-
maining portion or portions shall constitute a complete valid Section.
1929, XXXVI, 137.
§ 525. Exemption for Certain Manufacturing Establishments in County
of Anderson. — ^AU cotton, woolen, rubber, pulp or potteries manufacturing
establishments, or additions thereto, which shall be built within Anderson
County and which shall operate for the purpose of manufacturing cotton, or
woolen goods, or rubber, furniture, pulp, potteries materials shall be exempt
from all County and Township taxes except school taxes for a period of five
years from the time it would become liable for such taxes.
192S, XXXV, 1732.
§ 526. Tax Exemption of Manufactories in Charleston and Richland Coun-
ties. — Any and all manufactories desiring to locate in the Counties of Charles-
ton and Richland, with a capital of not less than one hundred thousand
($100,000.00) dollars, and employing fifteen (15) or more men for full time
work, shall be exempt from all county taxes, except for school purposes, for
five years from the time of their establishment.
1927, XXXV, 759.
§ 527. Exemption of New Manufacturings Establishments and Additions
in Chesterfield County — All new manufacturing establishments hereafter con-
structed and equipped at a cost of not less than twenty-five thousand ($25,-
000.00) dollars in Chesterfield County, whether same be owned by a person,
firm or corporation, shall be exempt from all County taxes, except for school
purposes, for five (5) years from the time of their establishment; and all ad-
ditions to existing Manufacturing establishments in Chesterfield County made
at a cost of not less than twenty-five thousand ($25,000.00) dollars, shall to
the extent of the taxable value of such additions, have a like exemption,
1930, XXXVI, 1679.
§ 528. Exemption of Manufacturing Enterprises in County of Darlington. —
All new manufacturing enterprises located in the County of Darlington having
a capital stock of not less than fifty thousand ($50,000.00) dollars, in such
enterprise, and all additions to existing manufacturing enterprises located in
the County of Darlington where the costs of such addition is not less than fifty
thousand ($50,000.00) dollars, shall be exempt from all County taxes, except
for School purposes, for a period of five years from the establishment of such
new manufacturing enterprises, or additions to existing manufacturing enter-
prises. In the construction of this Section, a new manufacturing enterprise shall
be construed to include any manufacturing enterprise the installation of con-
struction of the plant for which was begun in Darlington County subsequent
to January 1, 1928 ; and existing manufacturing enterprises the installation
or construction of the plant for which was begun either prior to or subsequent
to January 1st, 1928.
1930, XXXVI, 171.5.
§ 529. Property Held by Church Organizations Exempt From Taxes in
Florence County. — All property held by Church organizations and used for
Church purposes in Florence County shall be exempt from County and School
taxes.
1930, XXXVI, 1141.
945 Civil Code § 530
§ 530. Hotel Buildings and Certain Factories in City of Georgetown, Exempt
From Municipal Taxes. — Any building erected as a Hotel in the City of George-
town, or Furniture Factory established, or Pulp and Paper Mill, at a cost of
one hundred thousand ($100,000.00) dollars or more shall be exempt from all
city taxes for a period of five (5) years.
192G, XXXIV, 1529.
§ 531. Tax Exemptions of Manufacturing Establishments in Greenville and
Sumter Counties. — All new manufacturing establishments with a capital of
not less than twenty-five thousand ($25,000.00) dollars located in Greenville
and/or Sumter County shall be exempt from all County taxes, except for school
purposes, for five years from the time of their establishment. All additions to
existing manufacturing establishments located in Greenville and/or Sumter
County, where the cost of such addition is not less than fifty thousand
($50,000.00) dollars, shall be exempt from all County taxes, except for school
purposes, for five years from the time of the making of such additions.
1929, XXXVI, 124.
§ 532. Tax Exemption of Textile Factories in Hampton County. — All cot-
ton, woolen or hosiery manufacturing establishments which shall be built or
be in the course of construction in Hampton County within the space of five
(5) years after February 24, 1926 which shall operate for the purpose of
manufacturing cotton, woolen or hosiery materials shall be exempt from all
County and Township taxes for a period of ten years from the time which it
would become liable for such taxes.
1926, XXXIV, 1548.
§ 533. Exempt Property of Hydro-electric Power Companies in McCor-
mick County. — The property of all Hydro-Electric Power Companies now
constructing hydro-electric plants within or partly within McCormick County,
South Carolina, or which may hereafter construct hydro-electric plants within
said County, shall be exempt from all county taxes except for school purposes
for a period of five (5) years from the date of the completion of any such
hydro-electric plant.
1927, XXXV, 10S5.
§ 534. Tax Exemption of Manufacturing Enterprises in Newberry County.
— Newberry County, through the proper officials of said County, is hereby em-
powered to exempt all new manufacturing enterprises when the capital stock
of said enterprise is not less than fifty thousand ($50,000.00) dollars, and all
additions to existing manufacturing enterprises when the cost of such addition
is not less than fifty thousand dollars, from all County taxes, except for school
purposes, for five years from the establishment of such new manufacturing
enterprise or the additions to existing manufacturing enterprise.
1929, XXXVI, 175.
§ 535. Orangeburg County and Florence County to Exempt Certain Manu-
facturing Establishments. — All new manufacturing establishments with a capi-
tal of not less than twenty-five thousand ($25,000.00) dollars employing not
less than fifteen people full time, located and established in Orangeburg and
Florence Counties since January 1, 1929, shall be exempt from all County taxes,
except for school purposes, for five (5) years from the time of their establish-
ment. The County Auditors of Orangeburg and Florence Counties, be, and
§ 535A Civil Code 946
they are hereby authorized to investigate and determine what industries within
the counties of Orangeburg and Florence are entitled to exemption herein pro-
vided for, and make the necessary entries on the tax records as to such exemp-
tion.
1930, XXXVI, 1976.
§ 535-A. Tax Exemption of Manufactories in Pickens County. — All cotton,
woolen, rubber or pottery manufacturing establishments which shall be built
or be in the course of construction within Pickens County, South Carolina, at
the time of the passage of this Section and which shall operate for the pur-
pose of manufacturing cotton or woolen goods or rubber or pottery materials
shall be exempt from all taxes except State and Constitutional taxes for a
period of five years from the time they would become liable for the pajnnent
of such taxes.
All pulp and lumber or saw mills which shall have and maintain a capital
stock of not less than five hundred thousand ($500,000.00) dollars, and which
shall be built or in the course of construction at the time of the passage of
this Section, and which shall actually operate for the purpose for which or-
ganized, shall be exempt from all taxes except State and Constitutional taxes
for a period of five years from the time they would become liable for such taxes.
1926, XXXIV, 1669; 1928, XXXV, 1977.
§ 536. Manufactories in Richland, Lancaster, Georgetown, Greenwood,
Marion, Cherokee, Saluda, and Laurens Counties Exempt From County Taxes
for Five Years. — Any and all manufactories desiring to locate in the Counties
of Kichland, Lancaster, Georgetown, Greenwood, Marion, Cherokee, Saluda, and
Laurens with a capital of not less than one hundred thousand ($100,000.00)
dollars shall be exempt from all county taxes, except for school purposes, for five
(5) years from the time of their establishment.
1925, XXXIV, 891 ; 1928, XXXV, 2047 ; 1929, XXXVI, 124.
§ 537. Exemption of Certain Manufacturing Establishments in Spartanburg
County. — ^All manufacturing establishments hereafter desiring to locate in
the County of Spartanburg with a capital stock of not less than twenty-five
thousand ($25,000.00) dollars shall be exempt from all County taxes for the
period of five (5) years after the organization by the payment of said capital
stock of twenty-five thousand ($25,000.00) dollars and the location in said
County of such manufacturing establishments.
1930, XXXVI. 2051.
§ 538. Tax Exemption of Manufactories in Clarendon County. — Any and
all manufactories desiring to locate in the County of Clarendon with a capital
of not less than ten thousand ($10,000.00) dollars shall be exempt from all
County taxes, except for school purposes, for ten (10) years from the time of
their establisliment.
1927, XXXV. 272.
§ 539. Certain Manufactories in Williamsburg and Laurens Counties Ex-
empt From County Taxes — Period. — Any and all manufactories desiring to
locate in the Counties of "Williamsburg and Laurens with a capital of not less
than one hundred thousand ($100,000.00) dollars shall be exempt from all
County taxes, except for school purposes, for five (5) years from the time of
their establishment,
1925, XXXIV, 883.
947 Civil Code § 540
ARTICLE 4
Return and Assessment of Property.
540. Comptroller General to Prescribe Orangeburg, York and Lexington Coun-
Forms. ties.
541. Return and Assessment. 5.57. Dog Tax in Dillon County.
542. Listing. 558. Dog Tax in Edgefield County.
543. Return of Property. 559. Dog Tax in Fairfield County.
544. Time for Listing and Contents of Re- 560. Dog Tax in Florence County.
turn. 561. Dog Tax in Greenwood and Laurens
545. Return of Real Estate. Counties.
546-52. Dog Tax. 562. Dog Tax in McCormick County.
553. Dog Tax in Beaufort County. 563. Dog Tax in Newberry County.
554. Dog Tax in Cherokee County. 564. Dog Tax in Oconee County.
555. Dog Tax in Clarendon County. 565. Dog Tax in Saluda County.
556. Dog Tax in Darlington, Georgetown, 566. Dog Tax in Spartanburg County.
Lee, Berkeley, Chesterfield, Aiken, 567. Dog Tax in Williamsburg County.
§ 540. Comptroller General to Prescribe Forms. — The Comptroller General
shall prescribe the forms of all returns of taxation, and the oaths that shall
be made thereto, and transmit the same to the several County Auditors; and
any return made in any way varying therefrom shall not be regarded as a
return: Provided^ Keturns of property in the City of Florence may be made
upon a special form furnished by said city through its Council, and approved
by the Comptroller General.
Civ. C. '22. § 343; Civ. C. '12, § 295; Civ. C. '02, § 267; G. S. 213; R. S. 223; 1896,
XXII, 63 ; 1914, XXYIII, 516.
§ 541. Return and Assessment of Property. — Every person of full age, and
of sound mind, shall annually list for taxation the following personal property,
to wit :
(1) All the tangible personal property in the State, owned or controlled
by him,
(2) All the tangible property owned by him or other resident of South
Carolina, and under his control, which may be temporarily out of the State,
but is intended to be brought into the State.
(3) All tangible personal property owned or controlled by him which may
have been sent out of the State for sale, and not yet sold; and,
(4) All the moneys, credits, investments in bonds, stocks, joint stock com-
panies, or otherwise, owned or controlled by him, whether in or out of this
State.
The property of every ward shall be listed by his guardian; of every minor
child, having no other guardian, by the father, if living ; if the father be dead,
by the mother, if living; and if the mother be dead or married, by the person
having it in charge; of the wife, by the husband, if living and sane, and the
parties are residing together; if the husband be dead, or is insane, or is not
living with his wife, by the wife ; of every person for whose benefit property is
held in trust, by the trustee; of every deceased person, by the executor or ad-
ministrator ; of those whose property or assets are in the hands of receivers, by
such receivers ; of every firm, company, body politic or corporate, by the presi-
dent or principal accounting officer, partner, or agent thereof ; of all persons in
the hands or custody of any public officer or appointee of a court, by such
officer or appointee; of those absent or unknown, by their agent or the person
having it in charge ; of lessees of real property, by such lessees.
Civ. C. '22, § 344 ; Civ. C. '12, § 296 ; Civ. C. '02, § 268 ; G. S. 173 ; R. S. 224, 225.
§ 542 CmL Code 948
§ 542. How Property Listed and Returned. — All persons required by law
to list property for others shall list it separately from their own, and in the
name of the owner thereof; but shall be personally responsible for the taxes
thereon for the year in which they list it, and may retain so much thereof, or
the proceeds of the sale thereof, in their own hands, as will be sufficient to
pay such taxes : Provided, That all lands shall be listed and assessed as the
property of the person or persons having the legal title to, and the right of
possession of, the land at the time of listing and assessment, and in case of
persons having possession of lands for life, in the name of the life tenant:
Provided, further, That in the case of estates administered, the property shall
be listed and assessed as the property of "the estate of" the person deceased;
that in case of trust, the property shall be listed and assessed as the property
of the trustee, styled as trustee, committee, or guardian, as the case may be;
and that in case of bankruptcy, the property shall be listed and assessed as the
property of the bankrupt. And any one who shall knowingly return land in
the name of one not having the legal title to, and right of possession of, the
land at the time of listing and assessment as provided in this Section, shall be
* liable in an action of damages in an amount at least equal to the tax assessed
at the suit of the one entitled to the possession of said land.
Civ. C. '22, § 345; Civ C. '12, § 297; Civ. C. -02, § 269; G. S. 174; R. S. 226; 1882,
XVII, 987.
§ 543. Return of Property. — All horses, neat cattle, mules, asses, sheep,
hogs, dogs, wagons, carts, and other vehicles used in any business; furniture
and supplies used in hotels, restaurants, and other houses of public resort; all
personal property used in or in connection with storehouses, manufactories,
warehouses, or other places of business; all personal property on farms; all
merchants' and manufacturers' stock and capital, shall be returned for taxa-
tion and taxed in the city, village, and town in which it is situated; all bankers'
capital and personal assets pertaining to their banking business, in the city,
town, and village in which the banking house is located; all shares of stock in
incorporated banks located in this State, in the city, town, and village where
the bank is located; all property of deceased persons shall be returned for
taxation at the residence of the executor or administrator, if in the county where
administration may be legally granted; but if the executor or administrator
reside out of such county, at the county seat of such county, until distribution
thereof, and payment may be made to the parties entitled thereto ; and all other
personal property shall be returned for taxation and taxed at the place where
the owner thereof shall reside at the time of listing the same, if the owner
reside in this State ; if not, at the residence of the person having it in charge ;
and all real estate shall be taxed in the county, city, ward, and town where it
is located.
Civ. C. '22, § 346 ; Civ. C. '02, § 270 ; G. S. 175 ; R. S. 227 ; 1882, XVII. 989.
Sepaeate Tax Returns. — The owners of real property situate partly within
and partly without any incorporated town or city are hereby required to list
the part in the town or city separately from the part outside the incorporated
limits thereof.
Civ. C. '22, § 346; Civ. C. '12, § 298; 1901, XXIII, 615.
§ 544. When Returned and How Valued — Listing of Agricultural Products
for Taxation — Conditions. — Every person required by law to list property shall
annually, between the first day of January and the twentieth day of February,
949 Civil Code ^ 545
make out and deliver to the Auditor of the county in which the property is,
by law, to be returned for taxation, a statement, verified by his oath, of all the
real estate which has been sold or transferred since the last listment of property
for which he was responsible, and to whom, and of all the personal property
possessed by him, or under his control, on the first day of January of each
year, either as owner, agent, parent, husband, guardian, executor, administrator,
trustee, receiver, officer, partner, factor, or holder, with the value thereof, on
said first day of January, at the place of return, estimating according to the
rules prescribed by law: Provided, That the returns of the following agricul-
tural products, to wit : Corn, cotton, wheat, oats, rice, peas and long forage,
made on the day specified by law, shall be the amounts actually on hand on
August 1, immediately preceding the date of said return: And provided^
further, That this shall apply only to such of said products as are actually in
the hands of the producer thereof.
Which statement shall set forth :
(1) The number of horses, and their value.
(2) The number of neat cattle, and their value.
(3) The number of mules and asses, and their value.
(4) The number of sheep and goats, and their value.
(5) The number of hogs, and their value.
(6) The value of gold and silver plate, and number of gold and silver
watches, and their value.
(7) The number of pianofortes, melodeons, and cabinet organs, and their
value.
(8) The number of pleasure carriages, and their value.
(9) The number and value of dogs.
(10) The value of goods, merchandise, money, and credits, pertaining to his
business as a merchant.
(11) The value of materials received, used, or provided to be used, in his
business as a manufacturer.
(12) The value of all machinery, engines, tools, fixtures, and implements used,
or provided to be used, in his business as a manufacturer, and of all manu-
factured articles on hand one year or more.
(13) The value of moneys, including bank bills and circulating notes.
(14) The value of all credits.
(15) The value of investments in the stocks of any company or corporation
out of this State, except National Banks.
(16) The value of all investments in bonds, except bonds of the United
States and this State expressly exempted from taxation.
(17) The value of all other property.
Civ. C. '22, § 347; Civ. C. '12, § 299; Civ. C. '02, § 271; G. S. 176; R. S. 228; 1882,
XVII, 990; 1887, XIX, 798.
§ 545. Return of Real Estate for Taxation. — It shall be the duty of all
persons, who are required by law to make returns of personal property, to
make full returns of all real estate and improvements thereon between the first
day of January and the twentieth day of February, 1898, and at the same time
in every fourth year thereafter : Provided, That for that portion of the Town-
ship of Florence, for the County of Florence, lying within the limits of the
City of Florence, like returns shall also be made between the first day of
March and the fifteenth day of March : Provided, further, That in cities having
§ 546 Civil Code 950
a population of fifty thousand inhabitants or over, such returns of real estate
shall also be made between the first day of January and the twentieth day of
February in any intermediate year upon the order of the Special Board of
Equalization for sudi cities : Provided, That in Florence County returns of all
real estate and improvements thereon shall be made during the year 1916 :
Provided, That the time for making such returns is hereby extended until the
first day of April, 1916.
Civ. C. '22, § 348 ; Civ. C. '12, § 300 ; Civ C. '02, § 272 ; 1897, XXII, 46 ; 1910, XXVI,
753; 1916, XXIX, 837.
§ 546. Dog Tax — Return — CoUectian — Lien. — Dogs shall be returned in
the same manner and at the same time that other property is returned for taxa-
tion.
The capitation tax on dogs provided for in the following section shall be
collected at the same time and in the same manner that other taxes are now
collected, and shall constitute a first lien in favor of the State of South Carolina
on all property owned by any person who owes any such capitation tax. The
collection of the capitation tax provided for in this Section may be enforced
against any property owned by the debtor of such tax in the same way and
manner as if it were a tax assessed on that specific piece of property. No dog
which is not returned for taxation, as required in this Section, shall be held
to be property in any of the courts of this State. It shall be the duty of the
County Auditor and the Township Assessors and School Trustees to enforce
the provisions of this Section, so far as it relates to listing dogs for taxation.
Civ. C. '22, § 349 ; Civ. C. '12, § 301 ; 1904, XXIV, 469 ; 1906. XXV, 13 ; 1909, XXVI, 88.
§ 547. Annual Dog Tax. — There shall be levied on all dogs on January
first of each year, in the State of South Carolina, an annual license of one
dollar and twenty-five cents ($1.25) per head. The word ''dog" or ''dogs"
as used herein shall include all animals of the species : Male and female, old and
young, except a suckling pup.
Civ. C. '22, § 350 ; 1922, XXXII, 997 ; 1924, XXXIII, 1088.
§ 548. Receipts and Tags — Time of Payment — Disposition of Proceeds. —
Upon the payment of said annual license of one dollar and twenty-five cents
($1.25) by the owner of any dog in the State, the County Treasurer shall issue
to the said owner a receipt therefor, and a metal tag marked ' ' Dog License ' ' and
the year for which it is issued. Each County Treasurer shall keep a numerical
record of every dog license, and, in addition thereto, furnish to the owner of
each dog such number stamped on the metal tag. Which license shall be paid
to the County Treasurer not later than February 1st of each year: Provided,
further, That this license shall be in lieu of all other tax or license on dogs,
either county, municipal or otherwise ; Provided, That all such license collected
hereunder shall be credited to the schools of school district from which it is
collected, to be used in the support of the schools of the district; Provided,
further, That said license shall become due and payable on or before the first
day of February of each and every year.
1922, XXXII, 997.
§ 549. License Tax to be Kept on Dog Collar— Exceptions. — Every owner
of a dog shall be required to collar and place the aforesaid dog license upon
the said collar, except when such dog shall be used for the purpose of hunting,
when such dog shall be upon a chase or hunt. Provided, That this and the two
preceding Sections shall not apply in the Counties of Darlington, Georgetown,
951 Civil Code § 550
Lee, Berkeley, Chesterfield, Aiken, Orangeburg, York, Lexington, Fairfield,
McCormiek, Marion, Florence, Clarendon, Saluda, Edgefield, Williamsburg,
Dillon, Oconee, Beaufort, Greenwood, Laurens and Spartanburg.
1922, XXXII, 997; 1925, XXXIV, 100; 1925, XXXIV, 117; 1925, XXXIV, 184;
1924, XXXIII, 955; 1924, XXXIII, 1052, 977; 1924, XXXIII, 1064; 1924, XXXIII,
1115; 1925, XXXIV, 127; 268; 1928, XXXVI, 1144, 1170; 1920, XXXVI, 131; 1927,
XXXV, 169.
§ 550. Non-Payment — Penalty — ^Disposition of Fines. — Any person owning,
harboring or maintaining a dog failing or refusing to pay the license aforesaid
shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined
not more than five dollars ($5.00), or imprisoned not more than five days. Of
fine^ collected fifty per centum shall go to the school fund of the district where
such violation occurs, thirty -five per centum to the informer, and the remaining
fifteen per centum to the State game protection fund, and shall be remitted to
the State Treasurer by the Treasurers of the respective counties. It shall be
the duty of all game wardens, rural and city policemen, magistrates' constables,
school trustees, and the other peace officers to enforce the provisions of this Act :
Provided, That proof of the fact that the person liable for the payment of such
dog tax and license herein required, has paid or offered to pay the same after
the first day of February, and before the first day of April, together with a
ten per cent (10%) penalty shall operate as a bar to prosecution hereunder;
and the Treasurer of the county, in which the dog is kept, is hereby required
to accept the tax and license and penalty herein provided for within the days
fixed, and to issue the usual receipt and tag therefor: Provided^ further, TJbat
any person convicted hereunder shall be furnished a receipt for the payment
of such fine as may be imposed, and upon the surrender of such receipt to the
County Treasurer and the payment to the County Treasurer of the tax herein
provided, the County Treasurer shall issue to such person the license tag re-
quired by this Article : Provided, further, That in case any such person owning,
harboring or maintaining a dog on which he wilfully refuses to pay the said
license and tax, then any one of the aforesaid enforcing officers may forthwith
take possession of such dog and sell same or otherwise dispose of such dog, even
to the extent of putting it to death ; and any money derived from such sale of a
dog shall be disbursed in the same manner as is herein provided for the dis-
bursement of fines.
1922, XXXII, 997; 1924, XXXIII, 1088.
§ 551. Fee of County Treasurer. — Each County Treasurer shall be allowed
to retain twenty-five cents of said license, to reimburse him for furnishing said
tags and keeping the records, as are required under the provisions hereof :
1922, XXXII, 997.
§ 552. School Trustees to Assist. — The school trustee of the various school
districts of the State shall be charged with the duty of aiding the Treasurers and
Magistrates in the enforcement of the provisions of Section 547 to 552.
1922, XXXII, 997.
§ 553. Dog^ Tax in Beaufort and Orangeburg Counties. — There shall be
levied on all dogs, irrespective of age, in the Counties of Beaufort and Orange-
burg, an annual license tax of one dollar. Every dog shall be listed or returned
with the County Auditor in the same manner and at the same time as personal
property is now listed, and the license tax thereon shall be collected, the same
time and place as property taxes are now collected, and said license tax shall be
§ 554 Civil Code 952
a lien in like manner and extent as other property taxes. At the time the return
is made to the Auditor, the Auditor shall deliver to the person making the return
a license tag which shall be an oblong, metal disc on which shall be stamped the
words "Dog License" and the year for which issued. The license tags shall be
serially numbered and it shall be the duty of the Auditor to keep a record of the
persons to whom said licenses are issued and the number thereof. There shall
exist no property or other right in or to any dog whose owner shall fail to list or
return said dog and secure license therefor or whose owner shall fail to pay the
license tax thereon within the time prescribed by law, and all dogs which are not
licensed are hereby declared to be nuisances and a menace to the health and
property of the people of Beaufort and Orangeburg counties.
To the end that every dog in Beaufort County shall be licensed, it shall be the
duty of the Auditor to file with the Sheriff of the County at the expiration of the
time allowed by law for making of returns a list of the owners to whom license
tags have been issued, with the number of license tags issued to each owner: Then
it shall be the duty of the sheriff' and his deputies, and all other peace officers of
the County, to report to the Auditor any owner who has not returned his or her
dog as hereinabove provided for. The owner of any dog who shall fail to list or
return said dog for licenses as herein provided, shall be liable to a further penalty
of one dollar for failure to make such return. Fifty cents of which shall be paid
to the person reporting same to the County Auditor when the taxing penalty is
collected.
The license taxes collected in accordance with this Section and any penalties
accruing to the County shall be credited to the General School Fund for Beau-
fort and Orangeburg Counties to be used for School purposes. The license
tags herein provided for shall be furnished to the County Auditor by the County
Board of Directors, and paid for out of General School Funds of the County.
1929, XXXYI, 131.
§ 554. Annual Capitation Dog License Tax in Cherokee County and Penalty
for Non-Payment. — There shall be levied on all dogs in Cherokee County
on January 1st of each year an annual license of one and 25/100 ($1.25) dollars
per head. The word ''dog" as used in this Section shall include all species, male
and female, young and old, except suckling pups.
Upon the payment of said annual license of one dollar and twenty-five cents
($1.25) by the owner of any dog in Cherokee County to the County Treasurer he
shall issue to the owner therefor a metal tag marked "Dog License" and the year
for which it is issued. Each County Treasurer shall keep a numerical record
of every dog license, and, in addition thereto, furnish the owner of each dog
such number stamped on metal tag, which license shall be paid to the County
Treasurer not later than the 15th day of ]March of each year : Provided, further,
That this license shall be in lieu of all other tax or license on dogs, either count}',
municipal or otherwise: Provided, further, That all such license collected here-
under shall be credited to school district from which it is collected to be used
in the support of the schools of the district: Provided, further. That said license
shall become due and payable on or before the 15th day of March of each year.
Every owner of a dog shall be required to place the aforesaid metal tag "Dog
License" issued to him on the collar of the dog, to be worn by him at all times
except when on a hunt or chase.
Any person owning, harboring or maintaining a dog failing or refusing to pay
the license aforesaid between January 1st and the 15th day of March of each year
shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be
953 Civil Code § 555
fined not less than five dollars ($5.00) together with the dog license of one and
25/100 ($1.25) dollars, or imprisoned not more than five (5) days. One-half of
said fine shall go to the person reporting said failure to pay said license and one-
half to the school district in which the derelict occurs.
The County Treasurer shall be allowed to retain twenty-five cents (25c) of
each license issued to reimburse him for furnishing the tags and keeping the
records as required by this Section. The rural officers and the school trustees
of the various school districts are charged with aiding magistrates in the
enforcement of this Section.
1927, XXXV, 51.
§ 555. Tax on Dogs in Clajrendon County. — There shall be levied on all
dogs, irrespective of age, in the County of Clarendon an annual tax of one
($1.00) dollar, said property to be listed at the same time and in like manner as
other personal property is listed, and tax to be collected at the same time as
other taxes are now collected. All taxes collected in pursuance of this Section
shall be credited to the respective school districts in Clarendon County from
which the same shall be collected.
1924, XXXIII, 1052.
§ 556. Tax on Dogs in Darlington, Georgetown, Lee, Berkeley, Chesterfield,
Aiken, York and Lexington Counties. — There shall be levied on all dogs, irres-
pective of age, in the Counties of Darlington, Georgetown, Lee, Berkeley, Chester-
field, Aiken, York and Lexington an annual tax of one ($1.00) dollar, said dogs
to be listed at the same time and in like manner as other personal property is
listed, the tax to be collected at the same time as other taxes are now collected.
All taxes collected in pursuance of this Section shall be credited to the respective
school districts in Darlington, Georgetown, Lee, Berkeley, Chesterfield, Aiken,
York and Lexington Counties from which the same shall be collected : Provided,
That in each school district of said Counties a census of all dogs in said district
may be taken by the school trustees, or under their direction, the cost of same not
to exceed twenty-five ($25.00) dollars for each district. The sum of twenty-five
($25.00) dollars provided for this Section for the taking of the census of all dogs
in the school district shall be paid out of the school funds of such district as
requires and takes said census.
1925, XXXIV, 100.
§ 557. Annual Tax on Dogs in Dillon County. — There shall be levied on all
dogs, irrespective of age, in the County of Dillon an annual tax of one ($1.00)
dollar, said dogs to be listed at the same time and in like manner as other
personal property is listed, the tax to be collected at the same time as other taxes
are now collected. All taxes collected in pursuance of this Section shall be credit-
ed to the respective school districts in Dillon County from which the same shall
be collected : Provided, That in each district of said county a census of all dogs
in said district may be taken by the school trustees, or under their direction, the
cost of same not to exceed twenty-five ($25.00) dollars for each district. The
sum of twenty-five ($25.00) dollars provided for in this Section for the taking
of the census of all dogs in the school districts shall be paid out of the school
funds of such district as requires and takes said census.
1925, XXXIV, 26S.
§ 558. Tax on Dogs in Edgefield County. — There shall be levied on all
dogs, irrespective of age, in Edgefield County, an annual tax of one ($1.00)
dollar each, said property to be listed at the same time and in like manner as
§ 559 Civil Code 954
other personal property is now listed, and the tax thereon to be collected at the
same time and place as other property taxes are now collected. All taxes
collected in pursuance with this Section shall be credited to the respective school
districts in Edgefield County, from which the same shall be collected to be used
in support of the schools of the district. It shall be the duty of the Trustees of
the several school districts in Edgefield county to report to the county Auditor on
or before the first day of March, each and every year, the number of dogs owned
in their respective districts, in accordance with the terms of this Section: Pro-
vided, That such report on the part of the trustees shall not relieve the owners
of dogs from making an assessment of their property mentioned herein.
1924, XXXIII, 1115.
§ 559. License Tax on Dogs in Fairfield County — Penalty. — There shall be
levied on all dogs, irrespective of age in the County of Fairfield, an annual
license tax of one and 25/100 ($1.25) dollars. Every dog shall be listed or re-
turned with the County Auditor at the same time and in like manner as personal
property is now listed, and the license tax thereon shall be collected at the same
time and place as property taxes are now collected. There shall exist no property
or other right in or to any dog whose owner shall fail to list or return for the
payment of said license or whose owner shall fail to pay the license tax thereon
within the time prescribed by law, and all dogs which are not licensed are hereby
declared to be nuisances and a menace to the health and property of the people
of Fairfield County. To the end that every dog in Fairfield County shall be
licensed, the Board of County Commissioners for Fairfield County may appoint
such agent or agents as they may deem necessary, for the purpose of taking a
census of all dogs in Fairfield County and listing same with the County Auditor.
Said agent or agents shall also be authorized to collect the license tax and penalty
and otherwise enforce the penalties herein provided in case said license tax shall
not have been paid within the time provided by law. The owner of any dog who
shall fail to make return of said dog for licensing as herein provided, shall be
liable to a further penalty of two and 50/100 ($2.50) dollars for failure to make
such return, and the agent or agents herein provided for are hereby authorized
and directed to kill or empound any dog whose owner shall fail to pay the
license tax herein provided for. In case any dog shall be impounded, the same
shall be kept for a period of three days and then killed, unless the owner thereof,
or some other person shall pay the license tax and penalty herein provided. The
Board of County Commissioners shall fix the compensation for said agent or
agents and pay the same out of the proceeds of such taxes as may be collected
under the provision of this Section. The balance of said license taxes collected
in accordance with this Section shall be credited to the respective schood dis-
tricts in Fairfield County from which same shall be collected, to be used for
school purposes.
At the expiration of the time for listing or returning said dog for the pay-
ment of license taxes thereon, the County Auditor shall furnish to the agents ap-
pointed by the Board of County Commissioners, a list of the owners of all dogs
who have made the return herein required, which list shall also state the number
of dogs returned by each individual owner.
1925, XXXIV, 117; 1926, XXXIV, 078.
§ 560. Annual Tax on Dogs in Florence County. — There shall be levied on
all dogs six months old, or older, in the County of Florence, an annual tax of one
($1.00) dollar, said property to be listed at the same time and like manner as
955 Civil Code § 561
other personal property is listed, and the tax to be collected at the same time
that the other taxes are collected.
1924, XXXIII, 9^5.
§ 561. Tax on Dogs in Greenwood and Laurens Counties. — There shall
be levied on all dogs, irrespective of age, in Laurens and Greenwood Counties, an
annual tax of one ($1.00) dollar each, said property to be listed at the same time
and in like manner as other personal property is now listed, and the tax thereon
to be collected at the same time and place as other property taxes are now
collected. All taxes collected in pursuance with this Section shall be credited to
the respective school districts in Laurens and Greenwood Counties from which
the same shall be collected to be used in support of the schools of the district. It
shall be the duty of the trustees of the several school districts in Laurens and
Greenwood Counties to report to the County Auditor on or before the first day
of March, each and every year, the number of dogs owned in their respective
district, in accordance with the terms of this Section : Provided, That such report
on the part of the Trustees shall not relieve the owners of dogs from making an
assessment of their property mentioned herein.
1928, XXXV, 1170.
§ 562. Tax on Dogs in McCormick County and Marion County. — There
shall be levied an annual tax of one ($1.00) dollar each on all dogs, irrespective
of age, within the County of McCormick and the County of Marion ; said
property to be returned and listed at the same time and in like manner as other
personal property is now returned for taxation, and taxes thereof to be paid at
the same time and place as other property taxes are paid in the said Counties.
All taxes collected under the provisions of this Section shall be credited to the
respective school district from which the same shall have been paid and be used
in support of the schools thereof.
1920, XXXIV, 184.
§ 563. Dog Tax in Newberry County. — There shall be levied on all dogs in
Newberry County a tax of one dollar ($1.00), said tax to be collected as all
other taxes, real and personal, are collected, the proceeds of said tax to be applied
to the fund of the School District in which said tax is collected. This tax shall
be entered on the Auditor's duplicate as a capitation tax of one dollar ($1.00).
The Board of Trustees of the Several School Districts of Newberry County shall
report, and are hereby authorized to inspect, all tax returns of their respective
school districts for the purpose of reporting to the County Auditor all dogs not
listed for taxation. Said reports shall be made on or before April 1st of each
year.
1929, XXXVI, 29.
§ 564. Tax on Dogs in Oconee County. — Penalty. — There shall be levied on
all dogs irrespective of age, in the County of Oconee, an annual license tax of
fifty (50) cents. Every dog shall be returned or listed with the County Auditor
at the same time and manner as personal property is now listed, and the license
tax thereon shall be collected at the same time and place as property taxes are
now collected, and shall be in lieu of all property tax, or license by municipali-
ties. There shall exist no property or other right in or to any dog whose owner
shall fail to list or return for the payment of said license or whose owner shall
fail to pay the license tax thereon within the time prescribed by law, and all dogs
which are not licensed are hereby declared to be nuisances and a menace to the
health and property of the people of Oconee County. To the end that every
§ 565 Civil Code 956
dog in Oconee County shall be licensed, the Board of County Commissioners for
Oconee County may appoint such agent or agents as they may deem necessary
for the purpose of taking a census of all dogs in Oconee County, and listing same
with the County Auditor. Said agent or agents shall be authorized to collect the
license tax and penalty and otherwise enforce the penalties herein provided in
case said license tax shall not have been paid within the time provided by law.
The owner of any dog who shall fail to make return of said dog for licensing as
herein provided, shall be liable to a further penalty of one and 25/100 ($1.25)
dollars for failure to make such returns, and the agent or agents herein provided
for are hereby authorized and directed to kill or impound any dog whose owner
shall fail to pay the license tax herein provided for. In case any dog shall be
impounded, the same shall be kept for a period of from three to ten days, in the
discretion of the impounding officer and then killed, unless the owner thereof,
or some other person shall pay the license tax and penalty herein provided. The
Board of County Commissioners shall fix the compensation for said agent or
agents and pay the same out of the proceeds of such taxes as may be collected
under the provisions of this Section, The balance of said license taxes collected
in accordance with this Section shall be credited to the respective School Districts
of Oconee County from which same shall be collected, to be used for school
purposes. At the expiration of the time for listing or returning said dogs for
the payment of license taxes thereon, the County Auditor shall furnish to the
agents appointed by the Board of County Commissioners, a list of the owners of
the dogs who have made the return herein required, which list shall also state the
number of dogs returned by each individual owner.
1928, XXXV, 1144.
§ 565. Tax on Dogs in Saluda County. — There shall be levied on all dogs,
irrespective of age, in Saluda an annual tax of one ($1.00) dollar each, said
property to be listed at the same time in like manner as other personal property
is now listed, and the tax thereon to be collected at the same time and place as
other property taxes are now collected. All Taxes collected in pursuance with
this Section shall be credited to the respective school district in Saluda County
from which the same shall be collected to be used in support of the schools of
the district. It shall be the duty of the trustees of the several school districts in
Saluda County to report to the County Auditor on or before the first day of
March, each and every year, the number of dogs owned in their respective
districts, in accordance with the terms of this Section : Provided, That such re-
port on the part of the Trustees shall not relieve the owners of dogs from
making an assessment of their property mentioned herein.
1924, XXXIII, 1064.
§ 566. Tax on Dogs in Spartanburg County. — (1) Listing — Collection. —
There shall be levied on all dogs, irrespective of age, in the County of Spartan-
burg, an annual license tax of one and 25/100 dollars ($1.25). Every dog shall be
returned or listed with the County Auditor at the same time and in like manner
as personal property is now listed, and the license tax thereon shall be collected
at the same time and place as property taxes are now collected, and shall be in
lieu of all other property tax, or license by municipalities.
(2) Penalty for Failure to Return and Pay Tax. — There shall exist no
property or other right in or to any dog whose owner shall fail to list or return
for the payment of said license or whose owner shall fail to pay the license tax
thereon within the time prescribed by law, and all dogs which are not licensed
957 Civil Code § 567
are hereby declared to be nuisances and a menace to the health and property
of the people of Spartanburg County.
(3) Census of Dogs. — To the end that every dog in Spartanburg County
shall be licensed, the Board of County Commissioners for Spartanburg County
may appoint such agent or agents as they may deem necessary for the purpose
of taking a census of all dogs in Spartanburg County, and listing same with
the County Auditor. Said agent or agents shall also be authorized to collect
the license tax and penalty and otherwise enforce the penalties herein provided
in case said license tax shall not have been paid within the time provided by
law.
(4) Penalty for Failure to Keturn — Impounding. — The owner of any
dog who shall fail to make return of said dog for licensing as herein provided,
shall be liable to a further penalty of one and 25/100 ($1.25) dollars for failure
to make such return, and the agent or agents herein provided for are hereby
authorized and directed to kill or impound any dog whose owner shall fail to
pay the license tax herein provided for. In ease any dog shall be impounded,
the same shall be kept for a period of from three to ten days, in the discretion
of the impounding officer and then killed, unless the owner thereof, or some
other person shall pay the license tax and penalty herein provided.
(5) Compensation of Agents — Use of Proceeds of Tax. — The Board of
County Commissioners shall fix the compensation for said agent or agents and
pay the same out of the proceeds of such taxes as may be collected under the
provisions of this Section. The balance of said license taxes collected in ac-
cordance with this Section shall be credited to the respective School Districts
of Spartanburg County from which same shall be collected, to be used for school
purposes.
(6) County Auditor to Furnish List op Dogs Returned. — At the ex-
piration of the time for listing or returning said dogs for the payment of
license taxes thereon, the County Auditor shall furnish to the agents appointed
by the Board of County Commissioners, a list of the owners of all dogs who have
made the return herein required, which list shall also state the number of
dogs returned by each individual owner.
1927, XXXV. 169.
§ 567. Tax on Dogs in Williamsbiirg' County. — There shall be levied on
all dogs, irrespective of age, in the County of Williamsburg, an annual tax of
one ($1.00) dollar, said property to be listed at the same time and in like
manner as other personal property is listed, and tax to be collected at the
same time as other taxes are now collected. All taxes collected in pursuance
of this Section shall be credited to the respective school districts in Williams-
burg County from which the same shall be collected.
1925, XXXIV, 127.
ARTICLE 5
Manufacturers, Pawnbrokers and Mining Companies
568. Manufacturers. 569. Pawnbrokers.
570. Mines and Mining claims.
§ 568. Manufacturers. — Every person engaged in making, fabricating or
changing things into new forms for use, or in refining, rectifying or combining
different materials for use, shall be held to be a manufacturer, and shall, at the
§ 569 Civil Code 958
same time he is required to list his other property, make and deliver to the
Auditor of the county in which his place of business is situated, a statement of
the average value of all articles purchased, received or otherwise held for the
purpose of being used by him in his business, at any time during the year
preceding the first day of January of the year in which the return is made;
to ascertain which he shall set down the value on the first day of January of
the preceding year, or other time of commencing business during the year, add
thereto all purchases, when made, at cost, ascertain the average value on hand
for the month, deduct ^ihe average amount of sales for the month, at cost, and
the remainder shall be the average on hand for that month; and, in like
manner, ascertain the average value for each month, down to the first day of
January of the year in which the return is to be made, add together such
monthly values, divide the aggregate by the number of months he has been in
business during the preceding year, as aforesaid, and to the quotient add the
moneys and credits on hand the first day of January for the year in which the
return is made, and the product of this last addition shall be the sum upon
which he shall pay taxes for the year in which the return is made : Provided,
That when business is opened after the first day of January of the preceding
year and closed before the first day of January of the year in which the return
is made, the parties opening and closing such business shall make returns on
material — the time of opening and closing such business being the times used
as the basis of the return as established in this Section. And he shall also list
at their full value all machinery, tools, implements, fixtures and engines used
or purchased for use in his business (except such as have been appraised for
taxation as part of the realty), together with all manufactured articles which
have been on hand and remain unsold for one year or more prior to the first
day of January of the year in which the return is made; also all the moneys
and credits pertaining to said business on hand on said first day of January:
Provided, That all materials provided for use in said business shall be estimated
as on hand until sold, or remain on hand in a manufactured state for one year.
Civ. C. '22, § 355; Civ. C. '12, § 302; Civ. C. '02, § 273; G. S. 210; R. S. 23 L; 1882,
XVII, 992.
§ 569. Pawnbrokers. — Every pawnbroker, person, or company engaged in
the business of receiving property on pledge, or as security for money or other
thing advanced to the pawner or pledger, shall, annually, in the month of
January, or before the twentieth of February, return, under oath, to the
Auditor of the county in which his place of business is located, the average
monthly value of all property pawned or pledged to him during the year ending
January first of the year in which the return shall be made, or, if engaged in
the business for less than a year prior to said first day of January, then for
such shorter period; and such average shall be ascertained by the rule pre-
scribed in this Chapter for ascertaining the average value of the property of
manufacturers, and taxes charged on such average value as upon other property
at the same place.
Civ. C. '22, 356; Civ. C. '12, § 303; Civ. C. '02, § 274; G. S. 210; R. S. 231; 1882,
XVII, 992.
§ 570. Mines and Mining Claims. — All personal property used in connection
with mines and mining claims, and all land not actually mined connected with
mines and mining claims, shall be assessed for taxation and taxed as is done in
the case of all other personal and real estate. In all cases where land is actually
mined, such land shall not be assessed for taxation or taxed, but, in lieu thereof,
959 Civil Code § 571
the gross proceeds alone of such mines and mining claims shall be assessed and
taxed. And such gross proceeds shall be ascertained and determined by the
cash market value of the material mined.
Civ. C. '22, § 357; Civ. C. '12, § 304; Civ. C. '02, § 275; G. S. 211; R. S. 231; 1882,
XVII, 1004 ; 1909, XXVI, 77.
ARTICLE 6
Public Service Companies and Other Corporations
571. Public Service Corporations. 589. Penalty for Failure to make State-
572-6. Returns of Railroad Companies. ments.
577. Examination of Officers and Books. 590. Form of Return of Foreign Express,
578. Failure to Return. Telegraph, Telephone and Sleeping
579. Procedure for Testing Exemption Car Companies.
Claim of Railroad Companies. 591. Return of Domestic Insurance Com-
580. Assessment and Valuation of Railroad panies.
Property. 592. Return of Domestic Corporations Own-
581. Telegraph Companies Defined. ing Foreign Realty.
582. Express Companies Defined. 593. Domestic Corporations Owning No
583. Sleeping Car Companies Defined. Property in State.
584. Statements of Telegraph, Telephone, 594. Listing of Corporate Property.
Express and Sleeping Car Companies. 595. Companies Incorporated Under Joint
585. Duties of Tax Commission. Charter.
586. Report to County Auditors. 596. Forfeiture for Failure to Pay.
587-8. Penalty for Failure to Pay Taxes. 597-8. Companies having Branches in More
than one County.
§ 571. Railroads and Other Companies of Like Character. — The roadbed,
right of way, station buildings, toll houses, structures, tools, machinery, poles,
wires, fixtures, vessels and real estate owned and necessarily in daily use by any
railroad, turnpike, plank road, bridge, telegraph, canal or slack water naviga-
tion company, in the prosecution of its business, shall, for the purposes of this
Chapter, if the company be organized in this State, be treated as personal prop-
erty. But the lien for taxes shall attach to the property as if the same were
real property, and the President, Secretary or principal accounting officer
thereof shall include the value thereof in the return of the other personal assets
of such company for taxation; which return shall be made in the month of
January, or before the twentieth of February, annually, to the several Auditors
of the counties in which such road, canal, bridge, telegraph line, or slack water
navigation company may be situated, according to the value of such . property
in each, together with a statement of the amount of such assets situate in each
city, town, village or ward in said counties, respectively; and the value of the
movable assets of such company shall be apportioned to each town, city, ward
or village in proportion to the value of the railroad, canal, slack water naviga-
tion, bridge or telegraph line in each.
Civ. C. '22, § 372; Civ. C. '12, § 305; Civ. C. '02, § 276; G. S. 179; R. S. 233; 1882,
XVII, 992.
§ 572. When Returns Made to the Tax Commission. — The President and
Secretary of every railroad company whose track or roadbed, or any part
thereof, is in this State, shall annually, between the first of January and
twentieth of February, return to the Tax Commission, under their oaths, the
total length thereof in each county, city, town and incorporated village in this
State ; the total length of their double track in this State, and the length thereof
in each county, town, city and incorporated village of this State ; the total length
of all their sidetracks, and the length thereof in each city, county, town or in-
corporated village in this State, the location and value of all their shops,
§ 573 Civil Code 960
depots, grounds, station houses, wood and water stations, buildings, stationary
engines, tools, implements and fixtures in South. Carolina, and all other real
estate necessary to the daily running operations of the road; the number and
value each of all their locomotive engines, passenger, freight, platform, gravel,
construction, hand and other cars; the value of their moneys and credits; the
total value of the entire road, appurtenances, and equipments, and the total
value of said road in South Carolina, with its appurtenances and equipments.
Civ. C. '22, § 373; Civ. C. '12, § 306; Civ. C. '02, § 277; G. S. 180; R. S. 234; 1882,
XVII, 993 ; 1915, XXIX, 125.
§ 573. Wlien Returns Made to County Auditor. — The President and Secre-
tary of every railroad company mentioned in the preceding Section shall also,
annually, between the first of January and the twentieth of February, return
to the County Auditor of each county in South Carolina through or into which
such road, or any part thereof, may be located, a statement of the value of said
road and the property of the company in said county, and in each of the towns,
cities and villages of said county through or into which said road or part there-
of is located, in the manner and form required by this Chapter in the return
to the Tax Commission.
Civ. C. '22, § 374; Civ. C. '12, § 307; Civ. C. '02, § 278; G. S. 181; R. S. 235; 1882.
XVII, 993; 1915, XXIX, 125.
§ 574. Returns, How Made and Valuation. — ^In ascertaining the value of
the road and property of any railroad company, the value of the right of way,
bed and track of the whole road shall be fixed and such value apportioned pro
rata to each mile of the main track; and to the value of the number of miles
of main track in each town, city or incorporated village of each county in this
State through and into which said road is located, shall be added the value of
the real estate, fixtures, stationary engines, tools, implements, machinery and
other stationary property provided for use in the daily operations of the road
situate in said town, city or village ; and the total value of the rolling stock,
moneys and credits shall be apportioned pro rata to each mile of the main track
of said road, and the amount thereof, according to the number of miles of
main track in each town, city and village in this State, added to the value of
the main track in each town, city and village, respectively; and the aggregate
value of said road and property in this State, and in each county, city, town
and incorporated village of this State through or into which said road is located,
shall be stated in said return.
Civ. C. '22, § 375; Civ. C. '12, § 308; Civ. C. '02, § 279; G. S. 182; R. S. 236; 1882.
XVII, 993.
§ 575. Returns, How Verified. — The return and oath required of officers
of railroad companies shall be made in such form as shall be prescribed by the
Tax Commission.
Civ. C. '22, § 376; Civ. C. '12, § .309, Civ. C. '02, § 280; G. S. 183; R. S. 237; 1882,
XVII, 994 ; 1915, XXIX, 125.
§ 576. When Railroad in Hands of a Receiver, Returns to be Made by
Him. — If any railroad, its appurtenances, equipments and property of any
kind w^hatsoever shall be in the hands of a receiver or other officer, such receiver
or other officer shall make the returns required by this Chapter. ■
Civ. C. '22, § 377 ; Civ. C. '12, § 310 ; Civ. C. '02, § 281 ; G. S. 184 ; R. S. 238 ; 1SS2,
XVII, 994.
§ 577. The Tax Commission May Question OflBcers, Examine Books, Etc. —
The Tax Commission, or any person appointed by them for that purpose, may
961 CivrL Code § 578
put any question, in writing, they may deem proper to any officer, agent or re-
ceiver of any railroad company having any portion of its track in this State ;
and they may summon any officer, receiver or agent of such company to appear
before them and testify, under oath, touching such railroad company's prop-
erty, and the management and disposition thereof; and they may, by them-
selves or some person appointed by them, examine the books and papers of
such company in the hands of the company, or any of its officers, agents or re-
ceivers ; and all such officers, agents and receivers shall answer, under oath,
all such questions as shall be put to them, or either of them, by said Tax Com-
mission or any person appointed by them for that purpose, relative to the con-
dition, amount and value of said company's property and the management or
disposition thereof.
Civ. C. '22, § 378; Civ. C. '12, § 311; Civ. C. '02, § 282; G. S. 185; R. S. 239; 1882,
XVII, 994 ; 1915, XXIX, 125.
§ 578. Proceeding's in Cases of No Return — Penalty— Auditors to Be Certi-
fied. — If any railroad company, or its officers, shall fail to make the returns
to the Tax Commission and to each County Auditor in each county in which
such railroad or part thereof may be located, as herein required, on or before
the twentieth day of February, annually, the Tax Commission shall proceed
to ascertain the value of said company's road and property according to the
principles prescribed herein from the best information they can conveniently
obtain, and add thereto fifty per centum as penalty, and apportion the same to
the several counties, towns, townships, cities and incorporated villages through
or into which said road or any part thereof may be located, and the Tax Com-
mission shall certify the same to the several County Auditors, who shall place
the same on their duplicates for taxation.
Civ. C. '22, § 379; Civ. C. '12, § 314; Civ. C. '02, § 285; G. S. 188; R. S. 242; 1897,
XXII, 453; 1915, XXIX, 125.
§ 579. Proceedings to Test Right of Railroad Companies to Exemption
from Taxation. — The Attorney General is hereby directed to proceed to insti-
tute proceedings to test the right of any railroad company in this State to an
exemption from taxation if in his judgment he thinks it proper to do so.
One Action for All Taxes. — The State, in such case, may bring one action
for all taxes due, State, county, "ordinary" and "special," and recover the
whole in one proceeding.
Distribution of Taxes Recovered. — Any taxes so recovered shall, after
paying the expenses of collection, be distributed amongst the State and coun-
ties interested, according to the respective interests of each under their re-
spective levies for the year for which recovery is made.
Right of Compromise. — The Tax Commission, on behalf of the State, and
the Supervisors of the counties and the attorneys representing them in any
such proceeding, on behalf of the counties, shall have the right to compromise
and settle with any such railroad companies as may be proceeded against under
this Section on such basis as they shall deem proper and just.
Inapplicability of Other Parts of Code to Proceedings. — Nothing con-
tained in Chapter 3, Title 2, Part II of the Code of Civil Procedure shall apply
to any action or proceeding instituted under this Section.
Other Remedies Not Impaired. — Nothing in this Section shall be construed
to impair any other remedy than those herein provided which the State or
any of its agents of the counties now have for the collection of any such taxes.
Civ. C. '22, § 380 ; Civ. C. '12, § 315 ; Civ. C. '02, § 286.
§ 580 Civil Code 962
§ 580. Assessment and Valuation of Railroad Property Not on Tax Books.
— When railroad property has not been returned nor assessed for any year,
and not put on the tax books for such year or years, and no taxes were paid
thereon, and more than a year has elapsed since taxes for such years, if as-
sessed at the proper time, would have been due, the said taxes shall be assessed
by the Tax Commission, which shall be convened in extra session for such
purpose, on the petition of any County Supervisor in whose county any part
of such railway may lie.
Such Commission shall fix the value of said road for each year in which it
shall appear that said road has been off the books, separately, and its valuation,
and this, with the number of miles in each county, shall be certified to the
respective County Auditors, as the valuation of railroad property is done
when regularly returned and assessed.
Anditob to Enter Assessment in Tax Books. — Said Auditor shall enter
the said assessment each year separately in the tax books in his office for the
respective years, and charge the taxes on said assessment under the levies for
those years, as if they had been assessed and levied at the usual time; and he
shall furnish a certified statement to the County Treasurer, showing the prop-
erty taxed, the value of the same, and the amount due for each year separately.
Treasurer to Demand Taxes. — The Treasurer shall immediately demand
the said taxes of the company in default ; or, if he find the property in control
of another company, demand shall be made of the company which he finds in
the possession of the property.
Suits May Be Brought for Collection op; When aistd How. — Said taxes
shall become due as soon as said demand is made, and if they are not paid
within sixty days from the demands made, there may be an action brought
in the name of the State, by the Attorney General, and such counsel as the
counties interested may employ, against the company in default, and any
company which may be in possession of the property which has escaped taxa-
tion, for the recovery of said taxes; and suit may be brought for each year
separately, or for all the years consolidated.
Limitation of Assessment. — The assessment herein provided for shall be
limited to the period of ten years immediately preceding the restoration of
said railroad property to the tax books, and no recovery shall be had here-
under for a longer period than ten years.
Civ. C. '02, § 287 ; 1900, XXIII, 354.
The Provisions of This Section Shall Not Apply to any railroad property
which may be hereafter adjudged by the courts to be exempt by law from the
taxes which may be assessed against it under this Section.
1901, XXIII, 871.
Other Eemedies Not Impaired. — Nothing herein contained shall be con-
strued to impair in any way the right of the State, of any of its officers or
agencies, to collect such taxes in any other method provided by law.
Civ. C. '22, § 381; Civ. C. '12, § 316; 1900, XXIII, 355.
§ 581. Telegraph Companies Defined. — Any joint stock association, com-
pany, copartnership or corporation, whether incorporated under the laws of
this State, or of any other State, or of any foreign nation, engaged in trans-
mitting to, from, through, in or across the State of South Carolina telegraphic
messages, shall be deemed and held to be a telegraph company.
Civ. C. '22, § 882 ; Civ. C. '12, § 317 ; Civ. C. '02, § 288 ; 1898, XXII, 713.
963 Civil Code § 582
§ 582. Express Companies Defined. — Every joint stock association com-
pany, copartnership or corporation incorporated or acting under the laws of
this or any other State, or any foreign nation, engaged in conveying to, from,
through, in or across this State, or any part thereof, money, packages, gold,
silver, plate, merchandise, freight or other articles, under any contract, ex-
press or implied, with any railroad company, or the managers, lessees, agents
or receivers thereof, provided such joint stock association, company, copartner-
ship or corporation is not a railroad company, shall be deemed and held to be
an express company within the meaning of this Article.
Civ. C. '22, § 383 ; Civ. C. '12, § 318 ; Civ. C. '02, § 289 ; 1898, XXII, 713.
§ 583. Sleeping^ Car Companies Defined. — Every joint stock association,
company, copartnership or corporation incorporated or acting under the laws
of this or any other State, or of any foreign nation, and conveying to, from,
through, in or across this State, or any part thereof, passengers or travelers
in palace cars, drawing-room cars, sleeping cars, dining cars, or chair cars,
under any contract, express or implied, with any railroad company, or the
managers, lessees, agents or receivers thereof, shall be deemed and held to be
a sleeping car company for the purposes of this Article.
Civ. C. '22, § 384; Civ. C. '12, § 319; Civ. C. '02, § 290; 1898, XXII, 713.
§ 584. Verified Statements of Telegraph, Telephone, Express and Sleeping
Car Companies to Tax Commission. — Every such telegraph, express, sleeping
car; and every telephone company doing business in this State, whether in-
corporated under the laws of this State, or of any other State, or of any
foreign nation, shall annually, between the first day of January and the
twentieth day of February, make out and deliver to the Tax Commission of
this State a statement, verified by the oath of the officer or agent of such com-
pany making such statement, with reference to the thirty-first day of December
next preceding, showing :
First. The total capital stock or capital of said association, copartnership
or corporation.
Second. The number of shares of capital stock issued and outstanding, and
the par or face value of each share; and in case no shares of capital stock are
issued, in what manner the capital thereof is divided, and in what manner such
holdings are evidenced.
Third. Its principal place of business.
Fourth. The market value of the said shares of stock on the first day of
December next preceding, and if such shares have no market value, then the
actual value thereof; and in case no shares of stock have been issued, state
the market value, or the actual value in case there is no market value, of the
capital thereof, and the manner in which the same is divided.
Fifth. The real estate, structures, machinerj^, fixtures and appliances owned
by said association, company, copartnership or corporation, and subject to
local taxation within the State of South Carolina, and the location and as-
sessed value thereof in each county or township where the same is assessed for
local taxation.
Sixth. The specific real estate, together with the improvements thereon,
owned by said association, company, copartnership or corporation, situate
outside the State of South Carolina, and not used directly in the conduct of
the business, with a specific description of each piece, where located, the pur-
pose for which the same is used, and the sum at which the same is assessed for
taxation in the locality where situate.
§ 585 Civil Code 964
Seventh. All mortgages upon the whole or any part of its property, together
with the dates and amounts thereof.
And in the case of telegraph and telephone companies:
Eighth, (a) The total length of the lines of said association or company,
(b) The total length of so much of their lines as is outside the State of
South Carolina.
(c) The length of the lines within each of the counties and townships with-
in the State of South Carolina.
And in the case of an express company :
. Eighth, (a) The total length of the lines or routes over which such associa-
tion, company, copartnership or corporation transports such merchandise,
freight or express matter.
(b) The total length of such lines or routes as are outside the State of
South Carolina.
(c) The length of such lines or routes within each of the counties or town-
ships within the State of South Carolina.
And in the case of a sleeping car company :
Eighth, (a) The total length of the main lines of all the railroad companies
over which said cars are run.
(b) The total length of so much of the main lines of all the railroad com-
panies over which said cars are run as is outside the State of South Carolina.
(c) The length of the lines of said railroad companies over which said ears
are run within each of the counties and townships within the State of South
Carolina : Provided, That where the railroads over which said lines run have
double tracks, or a greater number of tracks than a single track, the state-
ment shall only give the mileage as though such tracks were but a single track ;
and in case the Tax Commission shall require it, such statement shall show in
detail the number of miles of each or any particular railroad system or
division.
Civ. C. '22, § 385 ; Civ. C. '12, § 320 ; Civ. C. '02, § 291 ; 1898. XXII. 713 ; 1915, XXIX. 125.
§ 585. Tax Commission to Examine Statements — Duties of in Relation
Thereto, Etc. — Upon the filing of such statements, the Tax Commission shall
examine them, and each of them, and if they shall deem the same insufficient,
or in case they shall deem that other information is requisite, they shall re-
quire such officer to make such other and further statements as said Tax
Commission raaj call for. In case of the failure or refusal of any association,
company, corpartnership or corporation to make out and deliver to the Tax
Commission any statement or statements required by Sections 581 to 589, in-
elusive, of this Article, such association, company, copartnership or corpora-
tion shall forfeit and pay to the State of South Carolina one hundred ($100.00)
dollars for each additional day such report is delayed beyond the twentieth
day of February, to be sued and recovered in any proper form of action in
the name of the State of South Carolina on the relation of the Tax Commission,
and such penalty, when collected, shall be paid into the general fund of the
State.
Civ. C. '22, § 386 ; Civ. C. '12, § 321 ; Civ. C. '02, § 292 ; 1898. XXII, 713, § 5 ; 1915,
XXIX, 125.
§ 586. Auditors May Require Agents to Report, Etc. — To enable said
County Auditors to properly apportion the assessments between the several
townships, they are authorized to require the agent of said association or
965 Civil Code § 587
company to report to them, respectively, under oath, the length of the lines
in each township, and the Auditor shall thereupon add to the value so ap-
portioned the assessed valuation of the real estate, structures, machinery, fix-
tures and appliances situated in any township, and extend the taxes thereon
upon the duplicate, as in other cases.
Civ. C. '22, § 387; Civ. C. '12, § 32G ; Civ. C. '02, § 297; 1898, XXII, 713, § 10.
§ 587. Actions for Penalty for Failure or Refusal to Pay Taxes — Distribu-
tion. — ^In case any such association, copartnership or corporation as named
in Sections 581 to 584, inclusive, shall fail or refuse to pay any taxes assessed
against it in any county or township in the State, in addition to other remedies
provided by law for the collection of taxes, an action may be prosecuted in
the name of the State of South Carolina by the Solicitors of the different
Judicial Circuits of the State on the relation of the Auditors of the different
counties of this State, and the judgment in said action shall include a penalty
of fifty per cent, of the amount of taxes as assessed and unpaid, together
with reasonable attorney's fees for the prosecution of such action, which action
may be prosecuted in any county into, through, over or across which the line
or route of any such association, copartnership, company or corporation shall
extend, or in any county where such association, company, copartnership or
corporation shall have an officer or agent for the transaction of business. In
case such association, company, copartnership or corporation shall have re-
fused to pay the whole of the taxes assessed against the same by said Tax
Commission, or in case such association, company, copartnership or corpora-
tion shall have refused to pay the taxes, or any portion thereof assessed to
it in any particular county or counties, township or townships, such action may
include the whole or any portion of the taxes so unpaid in any county or
counties, township or townships; but the Attorney General may, at his option,
unite in one action the entire amount of the tax due, or may bring separate
actions in each separate county or township, or join counties and townships,
as he may prefer. All collection of taxes for or on account of any particular
county made in any such suit or suits shall be by said Comptroller General
accounted for as a credit to the respective counties for or on account of which
such collections were made by said Comptroller General at the next ensuing
settlement with such county; but the penalty so collected shall be credited to
the general fund of the State; and upon such settlement being made, the
Treasurers of the several counties shall, at their next settlement, enter credits
upon the proper duplicates in their offices, and at the next settlement with
such county report the amount so received by him in his settlement with the
State, and the proper entries shall be made with reference thereto : Provided,
however, That in any such action the amount of the assessment fixed by said
State Tax Commission, and apportioned to such county, or apportioned by
the County Auditor to any particular township, shall not be controverted.
Civ. C. '22, § 388; Civ. C. '12, § 327; Civ. C. '02, § 298; 1898, XXII, 713, § 11; 1915,
XXIX, 125.
§ 588. Special Provisions as to Past Due Taxes on Such Companies. — All
moneys now due the State, or which may become due on the 20th day of
February, 1898, or at any other time, on account of any assessment or charge
made against any of the joint stock associations, persons, companies or cor-
porations on account of per cent, on gross or net earnings for the preceding
year or years, and all penalties and charges thereon growing out of any failure
to make reports on payments as now required by the provisions of any Act
§ 589 CmL Code 966
repealed hereby, shall be paid and collected under the provisions of said re-
pealed Acts the same as if said Acts were not repealed; and any suit brought
for the recovery of such money, taxes or penalties shall be begun under the
provisions of said repealed Acts and prosecuted to final judgment thereunder
in all respects, the same as if said Acts were continued in full force ; and
it is hereby expressly provided that all the rights of the State accrued, or
which may accrue on the 20th day of February, 1898, on account of receipts
for the preceding years, are hereby saved from the operations of the aforesaid
repealing clause.
Civ. C. '22, § 389 ; Civ. C. '12, § 328 ; Civ. C. '02, § 299 ; 1898, XXII, 713, § 11.
§ 589. Penalty for Failure of Companies to Make Statements. — If any ex-
press, telegraph, telephone or sleeping car company shall fail to make and
deliver to the Tax Commission the statement required in this Chapter on or
before the 20th day of February, annually, such company shall forfeit and
pay to the State of South Carolina five hundred dollars as a penalty; and the
Tax Commission shall certify the fact of such failure to the Auditor of any
county in this State in which said company may have an office or agent, and
said Auditor shall place the same on the duplicate of said county; and if any
express or telegraph company shall fail to make to the Auditor of any county
in this State the statement required by this Chapter on or before the 20th day
of February of any year, such County Auditor shall notify the Tax Commis-
sion thereof; and if the Tax Commission shall have received from said company
the statement required to be made to it by said company, said Commission
shall certify the amount returned as in said county to such County Auditor,
and add thereto, as penalty, the sum of ten dollars, which shall be charged
to said company on the duplicate of said county, collected and paid over to
the State Treasurer, in the same manner herein provided as to the penalty
for not making the return to the Tax Commission: Provided, That if any ex-
press or telegraph company shall fail to return the statement required by this
Chapter to the Tax Coin mission, and the Tax Commission shall certify such
failure to any County Auditor, such County Auditor shall proceed to ascertain
the gross receipts of each agent of said company in his county for the year
ending the first day of January of that year, together with the value of all
other property of the company in his county add fifty per cent, thereto as
penalty, and charge the company with taxes thereon at the several localities
required by this Chapter, without any reduction for expenses paid out by
the company. And if such company shall have no principal office or agency
in this State to which the other agents in the State are required to make re-
turn, each agent thereof in any county shall make return in the month of
January on or before the 20th of February, annually, of the gross receipts
of his agency for the year ending the first day of that month, with tlie value
of all other property of the company in the city, village or town in which his
agency is situate, and the County Auditor shall charge the company with
taxes thereon at the same rate as other property in the same localities; and
if such agent or agents refuse or neglect to make such return, the County
Auditor .shall ascertain the amount of such gross receipts and value of prop-
erty, add fifty per cent, thereto as penalty, and charge such company with taxes
thereon at the same rates charged other property at the several localities where
such property may be situate and such agencies located.
Civ. C. '22, § 390; Civ. C. '12, § 329; Civ. C. '02. § 300; G. S. 190; R. S. 244: 18S2,
XVII, 997; 1915, XXIX, 125.
967 Civil Code § 590
§ 590. Form of Return of Foreign Express, Telegraph, Telephone and
Sleeping Car Companies. — All returns required to be made by express, sleep-
ing car and telephone and telegraph companies having their principal offices
out of this State, shall be made in such form as the Tax Commission shall
prescribe; and the Tax Commission is authorized to require answers, under
oath, to any questions they may put to the principal, or any other agent of any
of said companies in this State, and to examine any of such agents, under
oath, relative to the property and affairs of such companies, and the manage-
ment thereof, which they may administer.
Civ. C. '22, § 391; Civ. C. '12, § 330; Civ. C. '02, § 301; G. S. 191; R. S. 245; 1882,
XVII, 998 ; 1915, XXIX, 125.
§ 591. Return of Domestic Insurance Companies. — Every insurance com-
pany organized under the laws of this State shall return all its personal
property, moneys, credits (including notes taken on subscription of stock),
investments in bonds, stocks, securities and assets of every kind for taxation
at the place where its principal office is located.
Civ. C. '22, § 392; Civ. C. '12, § 331; Civ. C. '02, § 303; G. S. 193; R. S. 247; 1882,
XVII, 999.
§ 592. Return of Domestic Corporations Owning Property in Other States.
— Any company or corporation organized under the laws of this State, and
owning property in any other State or county, as well as in this State, shall
not be required to return its capital for taxation in this State, but shall return
such property as it owns in this State, and such proportion of the value of
its other property as if owned by the individual residents of this State, would
be taxable in this State ; and if such return be made by such company, the
shareholders therein shall not be required to return their shares for taxation.
Civ. C. '22, § 393; Civ. C. '12, § 332; Civ. C. '02, § 304; G. S. 194; R. S. 248; 1882,
XVII, 999.
§ 593. Domestic Corporations Owning No Property in the State. — A cor-
poration organized under the laws of this State, but owning no property in
this State, shall not be required to return its capital for taxation in this State.
Civ. C. '22, § 394; Civ. C. '12, § 333; Civ. C. '02, § 305; G. S. 195; R. S. 249; 1882,
XVII, 999.
§ 594. How Property of Corporations Listed. — All companies and corpora-
tions, whether organized under the laws of this State or not, the manner of
listing whose personal property is not otherwise specifically provided for by
law, shall list for taxation all their personal and real property and effects at
the same time, in the same manner, and in the same localities as individuals
are required to list similar property and effects for taxation.
Civ. C. '22, § 395; Civ. C. '12, § 334; Civ. C. '02, § 306; G. S. 196; R. S. 250; 1882,
XVII, 999.
§ 595. Corporations Organized as Well Under Laws of This as of Another
State — Taxes. — Any company incorporated under a joint charter granted by
this and some other State or States, and the manner of taxing which, or the
amount upon which it shall be taxed, or the specific proportion of its capital
or property upon which taxes shall be assessed in South Carolina, is prescribed
or fixed in its charter, shall be assessed for taxation and taxed as prescribed
in this Article until otherwise legally provided.
Civ. C. '22, § 396; Civ. C. '12, § 335; Civ. C. '02, § 307; G. S. 197; R. S. 251; 1882,
XVII, 1000.
§ 596 Civil Code 968
§ 596. Refusal to Pay Works a Forfeitiire. — ^Whenever any corporation
chartered iinder the laws of this State shall, within thirty days after the
time required and permitted by law for taxes to be paid, with or without
penalty, as now required by law, refuse, neglect or omit to pay the taxes for
State and county purposes, as assessed and levied upon the property of such
corporation, the charter of such corporation, with all the rights, privileges and
franchises thereunder, shall become and be deemed forfeited, and the corporate
existence of such corporation shall be annulled.
Attorney General to Bring Action to Annul Act of Incorporation. —
In every such case it shall be the duty of the Attorney General, and he is
hereby required, to bring an action against such corporation for the purpose of
vacating and annulling the Act incorporating such corporation and all Acts
amendatory or in renewal thereof in the manner prescribed by Title 14,
Chapter 2 of the Code of Civil Procedure of this State.
Civ. C. '22, § 397 ; Civ. C. '12, § 336 ; Civ. C. '02, § 808 ; 1893, XXI, 395.
§ 597. Returns of Certain Companies Having Branches in More Than One
County. — All individuals, firms or corporations engaged, or that may be here-
after engaged in this State, in the manufacture of textile fabrics of any kind,
and canals providing power for rent or hire, and cotton seed oil companies and
fertilizer companies, and banks incorporated in this State which have branches
in more than one county, shall make their returns of property belonging to or
connected with such manufacture, as usual, for taxation, to the Auditor of the
county in which the property is situate, and after the same shall be passed
on by the Township and County Boards of Equalization they shall forward
all such returns, with such comments and suggestions as he shall see fit, to
the Tax Commission as soon as the time for making returns has expired.
Civ. C. '22, § 398 ; Civ. C. '12, § 337 ; Civ. C. "02. § 309 ; 1901, XXIII, 613 ; 1909. XXVI,
36; 191.5. XXIX. 125.
§ 598. Certificate to Auditor. — TVhen said Tax Commission shall have
finally acted on said returns, their actions shall be certified to the Comptroller
General, who shall transmit the same, in so far as it affects the property of
any county, to the Auditor of said county, who shall enter the same according
to law, on the tax books of his county.
Civ. C. '22, § 399; Civ. C. '12, § 340; Civ. C. '02. § 312; 191-5, XXIX, 125.
ARTICLE 7
Bank Stock and Banking Associations
599. Bank Stock. 604. Tax a Lieu on Stock.
600. Real Estate of Banks. 605. Bank to Pay Taxes on Stock.
601. List of Shareholders and Depositors. 606, 610. Penalty.
602. Return of Realty and List of Share- 607-8. Unincorporated Banks and Bankers,
holders. 609. Definitions.
603. Assessment and Apportionment Among 611-12. Branch Banks.
Shareholders. 613. State Banks Equalized with National
Banks.
§ 599. Bank Stock.— All shares of the stockholders in any bank or banking
association, located in this State, whether now or hereafter incorporated or
organized under the laws of this State, or of the United States, shall be listed
at their true value in money, and taxed in the city, ward, town or incorporated
village where such bank is located, and not elsewhere: Provided, That the words
969 Civil Code § 600
"true value in money," as used in this Section, shall be so construed as to
mean and include all surplus or extra moneys, capital and every species of
personal property of value owned or in the possession of any such bank.
Civ. O. '22, § 400; Civ. C. '12, § 341; Civ. C. '02, § 313; G. S. 198; R. S. 253; 1882,
XVII, 1000.
§ 600. Real Estate of Banks. — The real estate of any such bank or banking
association shall be taxed in the place vs^here the same may be located, the
same as the real estate of individuals.
Civ. C. '22, § 401; Civ. C. '12, § 342; Civ. C. '02, § 314; G. S. 199; R. S. 254; 1882,
XVII, 1000.
§ 601. Must Keep List of Shareholders and Depositors. — There shall at all
times be kept in the office where the business of such bank or banking associa-
tion is transacted, a full and correct list of the names and residences of the
stockholders therein, and the number of shares held by each; also a list of all
persons, parties, corporations or agents who may at any time have any deposit,
either personal or general, in such bank, which shall be at all times during
business hours open to the inspection of all State and county officers who are
or may be authorized to list or assess the value of such shares for taxation
Civ. C. '22, § 402; Civ. C. '12, § 343; Civ. C. '02, § 315; G. S. 200; R. S. 255; 1882,
XVII, 1000.
§ 602. Time of Return to Auditor of Shareholders and of Real Estate of
Banks. — It shall be the duty of the President and Cashier of every such bank
or banking association, between the first of January and 20th of February,
annually, to make out and return, under oath, to the Auditor of the county
in which such bank or banking association may be located, a full statement
of the names and residences of the stockholders therein, with the number of
shares held by each, and the actual value in money of such shares, together
with a description of the real estate owned by said bank.
Civ. C. '22, § 403; Civ. C. '12, § 344; Civ. C. '02, § 316; G. S. 201; R. S. 256; 1882,
XVII, 1000.
§ 603. How Tax Assessed and Apportioned Among Shareholders. — The
Auditor of the County in which any such bank or banking association may be
located, upon receiving the return provided for in the preceding Section, be-
fore entering same upon his duplicate, shall deduct from the actual total value
of the shares in any such bank or banking association the actual value of the
real estate as is carried on the books of such bank or banking association owned
by such bank or banking association, and the remainder of the total value
of such shares shall be entered on the duplicate of the County in the names of
the owners thereof in amounts proportioned to the number of shares owned by
each, as returned on said sworn statement, and be charged with taxes at the
same rate as charged upon the value of other personal property at the place
where such bank or banking association is located.
Civ. C. '22, § 404; Civ. C. '12, § 345; Civ. C. '02, § 317; G. S. 202; R. S. 257; 1882,
XVII, 100. 1927, XXXV, 265.
§ 604. Tax a Lien on Shares. — Any taxes assessed on any such shares of
stock, or the value thereof, in manner aforesaid, shall be and remain a lien on
such shares from the first day of June in each year until such taxes are paid;
and, in case of the nonpayment of such taxes at the time required by law by
any shareholder, and after notice received of the County Treasurer of the
nonpayment of such taxes, it shall be unlawful for the cashier or other officers
§ 605 Civil Code 970
of such bank or banking association to transfer, or permit to be transferred,
the whole or any portion of said stock until the delinquent taxes thereon,
together with the costs and penalties, shall have been paid in full; and no
dividend shall be paid on any stock so delinquent so long as such taxes, penal-
ties and costs, or any part thereof, remain due or unpaid.
Civ. C. '22, § 405; Civ. C. '12, § 346; Civ. C. '02, § 318; G. S. 203; R. S. 25S; 1SS2,
XVII, 1001.
§ 605. Banks Required to Pay Taxes on Stock. — All banks or banking
associations, chartered and doing business under the laws of this State, shall
pay to the proper tax collecting officer of the county, city or municipality in
which such bank or banking association may be located, all taxes that may be
assessed in this State, as provided by law, upon its shares in the hands of its
stockholders.
Civ. C. '22. § 406; Civ. C. '12, § 347; Civ. C. '02, § 319; G. S. 204; R. S. 259; 1882,
XVII, 1001; 1913, XVIII, 200.
§ 606. Proceedings Where Bank Fails to Make Return, and Penalty for
False Return. — If any bank or banking association shall fail to make out and
furnish to the County Auditor the statement required by Section 602 within the
time required herein, it shall be the duty of said Auditor to examine the books
of said bank or banking association, also to examine any officer or agent thereof,
under oath, together with such other persons as he may deem proper, and
make out the statement required by said Section, and enter the value of said
shares on the duplicate for taxation. Any bank officer failing to make out
and furnish the County Auditor the statement, or wilfull}^ making a false
statement, as herein required, shall be liable to a fine not exceeding one thou-
sand dollars, together with all costs and other expenses incurred by the Audi-
tor, or other proper officer, in obtaining such statement aforesaid.
Civ. C. '22, § 407; Civ. C. '12, § 348; Civ. C. '02, § 320; G. S. 205; R. S. 260; 1882,
XVII, 1001.
§ 607. Unincorporated Banks and Bankers — Mode of Assessing. — All un-
incorporated banks and bankers shall, annually, between the first of June and
twentieth of July, make out and return to the Auditor of the proper county,
under oath of the owner or principal officer or manager thereof, a statement,
setting forth :
(1) The average amount of notes and bills receivable, discounted, or pur-
chased in the course of business by such unincorporated bank, banker, or
bankers, and considered good and collectible.
(2) The average amount of accounts receivable.
(3) The average amount of cash items in possession or in transit.
(4) The average amount of all kinds of stocks, bonds, or evidences of in-
debtedness, held as investment, or in any way representing assets.
(5) The average amount of real estate at its assessed value for taxation.
(6) The average amount of all deposits made with them by other parties.
(7) The average amount of accounts payable, exclusive of current deposit
accounts.
(8) The average amount of government and other securities, specifying the
kinds that are exempt from taxation.
(9) The amount of capital paid in or employed in such banking business,
together with the number of shares or proportional interest each shareholder
or partner has in such association or partnership.
971 Civil Code § 608
From the aggregate sum of the first items above enumerated, the said
Auditor shall deduct the aggregate sum of the fifth, sixth, seventh and eighth
items, and the remainder thus obtained shall be entered on the duplicate of
the county in the names of such bank, banker, or bankers, and taxes thereon
shall be assessed and paid, the same as is provided for other property as
assessed and taxed in the same city, ward, town or incorporated village.
Civ. C. '22, § 408; Civ. C. '12, § 349; Civ. C. '02, § 321; G. S. 206; R. S. 262; 1882,
XVII, 1002.
§ 608. How Average Obtained. — The average provided for in the preceding
Section shall be obtained by adding together the amounts of each item above
specified, owned by or standing on the books of such bank, banker, or bankers,
on the first day of each month of the year ending the last day of December
next preceding the year in which the return is made, and dividing the same
by the number of months in the year : Provided, That in cases where such
bank, banker, or bankers commenced business during the preceding year, the
division shall be made by the number of months elapsed after the commence-
ment of such business : Provided, That all fractions of a month shall be counted
as a month.
Civ. C. '22, § 409; Civ. C. '12, § 350; Civ. C. '02, § 322; G. S. 207; R. S. 263; 1882,
XVII, 1002.
§ 609. Who Are Bankers. — Every company, association, or person not in-
corporated under any law of this State, or of the United States, for banking
purposes, who shall keep an office or other place of business, and engage in the
business of lending money, receiving money on deposit, buying and selling
bullion, bills of exchange, notes, bonds, stocks, or other evidences of indebted-
ness, with a view to profit, shall be deemed a bank, banker, or bankers, within
the meaning of the provisions of this Chapter.
Civ. C. '22, § 410; Civ. C. '12, § 351; Civ. C. '02, § 323; G. S. 208; R. S. 261; 1882,
XVII, 1003.
§ 610. Auditor's Power to Enforce Returns — Penalty for Default of or
False Returns. — The Auditor shall have the same powers to enforce correct
returns from bank officers and bankers, to examine witnesses and enforce their
attendance, and have the same aid of the Court of General Sessions of the
county, as is provided by law in the cases where individuals fail to list their
property for taxation, or are suspected of having made false returns; and in
all cases of failure to make returns under this Article, or in case of false return
by any unincorporated bank, banker, or bankers, the Auditor shall ascertain
the true amount, as near as may be, add fifty per cent, penalty thereto, and
charge the party or parties with the taxes on the amount so ascertained by
him, with the penalty aforesaid ; but in cases of unintentional mistake in mak-
ing the return, the true amount only shall be charged against the parties,
without penalty.
Civ. C. '22, § 411 ; Civ. C. '12, § 352 ; Civ. C. '02, § 324 ; G. S. 209 ; R. S. 264 ; 1882,
XVII, 1003, § 194.
§ 611. Provisions Herein to Apply to Certain Banks.— The provisions of
the various Sections of this Article shall apply to Banks incorporated in this
State which have branches in more than one county.
Civ. C. '22, § 412 ; Civ. C. '12, § 353 ; 1909, XXVI, 36.
§ 612. Place of Assessment of Branch Banks— Basis of Assessment.— The
State Tax Commission is hereby directed to prorate the assessable property of
§ 613 Civil Code 972
any Bank having branches among the school districts in which said bank
operates the branch offices. The basis of assessment shall be based on the
deposit as shown in the last bank statement of the year.
1924, XXXIII, 1116.
§ 613. State Banks Liable Only to Same Taxes as National Banks. — ^In
levying and collecting all taxes in South Carolina or in any subdivision of
State government, including taxes levied by townships, school districts and
municipalities, State banks shall be subjected only to such taxes and licenses
as are chargeable against National banks: Provided, That the provisions of
this Section shall also apply to private banking institutions capitalized at not
less than twenty thousand dollars.
1925, XXXIV, 294.
ARTICLE 8
Reports and Annual License Fees of Corporations
614. Annual Reports. 621. License Fee Upon Gross Income in
615. Reports of Foreign Corporations. State.
616. Forms and Verification of Reports. 622. Certificate of Compliance.
617. Fees of Domestic Corporations. 623. Penalty Upon Failure to Report.
618. Fees of Foreign Corporations. 624. Article not Applicable to Insurance
619. Gross Receipts of Transportation and Companies.
Utility Companies. 625. Dissolution of Domestic Corporations.
620. Procedure Upon Failure to Report. 626. withdrawal of Foreign Corporations.
§ 614. Annual Reports of Domestic and Certain Forei^ Corporations. —
Every corporation organized under the laws of this State to do business for
profit, doing business in this State, shall make a report in writing to the Tax
Commission, annually, during the month of February, in such form as the
Tax Commission may prescribe, containing: (1) The name of the company.
(2) The location of its principal office. (3) The name and postoffice address
of the President, Secretary, Treasurer, Superintendent and General Manage^,
and of the members of the Board of Directors. (4) The date of the annual
election of such officers. (5) The amount of authorized capital stock and par
value of each share. (6) The amount of capital stock subscribed, the amount
of capital stock issued and outstanding, and the amount of capital stock paid
up. (7) The nature and kind of business in which the company is engaged
and its place or places of business. (8) The change or changes, if any, in the
above particulars made since the last report. And all railroad companies, ex-
press companies, street railway companies, navigation companies, waterworks
eoi'ipanies, power companies, light companies, telephone companies, telegraph
companies, parlor, dining and sleeping car companies, exercising the right and
privilege of doing business or operating under the authority of any grant of
authority or permission of this State, whether by direct enactment of the
General Assembly, or otherwise, and also foreign, non-resident corporations
engaged in like business and exercising similar rights and privileges, shall, in
addition to the information above stated, also state in said report to the Tax
Commission, the nature of the company or corporation and under the laws of
what State organized. (9) In the case of express companies, the entire receipts,
including all sums earned or charged, whether actually received or not, for
business done in the State by each agent of such company doing business in
this State, giving the name of the office for the fiscal year then next preceding
for and on account of such company, including its proportion of gross receipts
973 Civil Code § 615
for business done by such company within the State in connection with other
companies; also the total amount of such receipts for business done within the
State. (10) In case of telegraph and telephone companies, the entire gross
receipts including all sums earned or charged, whether actually received or
not, for the fiscal year next preceding, from whatever source derived, whether
messages, telephone tolls, rentals, or otherwise, for business done within this
State, at each office within this State, giving the name of the office and the
total receipts of the company for such period in South Carolina from business
done within South Carolina. (11) In the case of each railroad or street rail-
way, situated wholly within the State of South Carolina, the gross earnings
from its operation, and in case of each railroad or street railway, located
partly within and partly without South Carolina, the gross earnings from
the operation of the entire line for the fiscal year next preceding, with the
number of miles of line within South Carolina, and the miles of line without
South Carolina. (12) That the fiscal year for which reports shall be made by
railroad companies in the State of South Carolina to the Board of Railroad
Commissioners, the Tax Commission or other officers of the State of South
Carolina, shall terminate on the 31st day of December, so as to conform to the
calendar year and to the fiscal year as fixed by the Interstate Commerce Com-
mission of the United States. (13) That all reports now required by law to
be made by railroad companies to the Board of Railroad Commissioners, to
the Tax Commission, or to other officers of the State of South Carolina, at
specified times and based upon the operations of said railroad companies for
the fiscal year preceding such reports, such fiscal year now by law terminating
on the 30th day of June of every year, shall be made to said Board of officers
at like periods after the 31st day of December of every year, as they are now
required to be made after the 30th daj^ of June of every year. (14) And in
the case of navigation companies, waterworks companies, power companies,
light companies, the entire gross receipts of the company, including all sums
earned or charged, whether actually received or not, for business done within
this State for the fiscal year then next preceding, including the company's
portion of gross receipts for business done by it within this State in connection
with other companies. (15) Such other facts and information shall be fur-
nished as the Tax Commission may require in the form of return prescribed
by it.
1922, XXXII, 947.
§ 615. Reports of Foreign Corporations Having- Part of Capital in State. —
Every corporation organized to do business for profit under the laws of any
other State, territory, or country, now or hereafter doing business in this
State, and owning or using a part of its capital or plant in this State, shall, in
addition to the other requirements contained in the Code of Laws of South
Carolina, 1912, and Acts amendatory thereto, during the months of February,
annually, make a report in writing to the Tax Commission in such form as it
may prescribe, containing the same facts as required to be reported by domestic
corporations in the preceding section, and in addition thereto: (1) The name
and location of its office or offices in South Carolina. The name and address
of the officers or agents of the company in charge of its business in South Caro-
lina. (2) The value of the property owned and used by the company in South
Carolina, and the value of the property owned and used outside of South Caro-
lina, and where such property is situated, stating the county and township
§ 616 Civil Code 974
and other tax division v^^here situated within this State. (3) The change or
changes, if anj^, in the above particulars since the last report.
1922, XXXII, 947.
§ 616. Verification of Reports — Forms. — The report required in Sections
614 and 615 shall be signed and sworn to before an officer duly authorized to
administer oaths, by the President, Vice President, Secretary, Superintendent
or Managing Agent of such company within this State and forwarded to the
Tax Commission. The Tax Commission shall prepare blanks for making the
above report and, on application, shall furnish such blanks to any company
applying therefor.
1922, XXXII, 947.
§ 617. Fees of Domestic Corporations. — Every corporation organized under
the laws of this State to do business for profit, other than railroad companies,
express companies, street railway companies, navigation companies, waterworks
companies, power companies, light companies, telephone companies, telegraph
companies, parlor, dining and sleeping car companies, shall upon the filing of
the report required of them in Section 614 pay to the State Treasurer, on or
before the first day of April in each year, an annual license fee of one mill
upon each dollar paid to the capital stock of said corporation, said license fee
not to be less than five dollars in any case. Provided, That nothing contained
in this Article shall be construed to apply to any building and loan associa-
tion doing a strictly mutual business.
1922, XXXII, 947; 1926, XXXIV, 981.
§ 618. License Fees of Foreign Corporations Upon Property Used in State.
— Upon the filing of the report required of foreign corporations in Section
615, the Tax Commission shall, from the facts thus reported, and any other
facts coming to its knowledge, determine the value of the property, of such
corporation used within the State by them in the conduct of their business,
and shall file a statement of the value so determined, with the license tax
payable thereon, and shall charge such company, in addition to the initial fees
provided for in the Code of Laws of South Carolina, 1912, and Acts amenda-
tory thereto, an annual license fee of one mill upon each dollar of the value
of the property of such corporation used within this State in the conduct of
its business. Such corporations shall pay the tax assessed to the State Treasurer
within thirty days after the date of notice of such assessment.
1922, XXXII, 947.
§ 619. Ascertainment of Gross Receipts of Transportation and Utility
Companies. — The State Tax Commission shall proceed to ascertain and deter-
mine, on or before the first Monday in April, the entire gross receipts of such
railroad companies, express companies, street railway companies, navigation
companies, waterworks companies, power companies, light companies, telephone
companies, telegraph companies, parlor, dining and sleeping car companies,
for business done within the State of South Carolina for the fiscal year then
next preceding, and the amounts ascertained by said Commission shall be
held and deemed to be gross receipts of such companies for business done within
South Carolina for the year under consideration.
1922, XXXII. 947.
§ 620. Procedure Upon Failure to Report. — In case of the failure or refusal
of any company to make the statement required by law, or to furnish the Com-
975 Civil Code § 621
mission any information requested by it, the Commission shall inform itself
as best it may on matters necessary to be known in order to discharge the duties
under this Article.
At any time after the annual meeting of the Commission, and before the
gross receipts of any company for business done within South Carolina, or
the gross earnings from its operation within South Carolina are determined,
any company or person interested shall have the right, on written application,
to appear before the Tax Commission and be heard in the matters of such
determination. After the determination of the amount of the gross receipts
of any such company or the gross receipts or earnings from its operation with-
in South Carolina, the State Tax Commission may, on application of any person
or company interested, or on its own motion, revise and correct its findings
in such manner as seems to it to be just and proper.
1922, XXXII, 947 ; 1924, XXXIII, 1136.
§ 621. License Fee Upon Gross Income in South. Carolina. — The said
Tax Commission shall, after ascertaining the gross receipts for business done
in South Carolina, or the gross earnings from its operation within South Caro-
lina of any railroad company, express company, street railway company, navi-
gation company, waterworks company, power company, light company, tele-
phone company, telegraph company, parlor, dining and sleeping car company,
assess an annual license fee of three mills on such gross income and shall notify
such corporation of the amount of said license fee, which license fee shall be
paid by such corporation to the State Treasurer on or before the first day of
May in every year. The Tax Commission shall furnish the State Treasurer
with the names of all corporations so taxed and the amount due by each. It
shall also furnish the Comptroller General with the same information in order
that the Comptroller General may charge the State Treasurer with said fees.
1922, XXXII, 947.
§ 622. State Tl-easurer's Receipt — Reports. — The State Treasurer's receipt
showing payment of the annual fees provided for in the preceding sections of
this Article, shall constitute the certificate of compliance by such corporation
with the provisions of this Article and of the payment of the annual fees
therein provided for. The State Treasurer shall when so requested report to
the Tax Commission and the Secretary of State the amount of the annual
fees collected under this Article.
1922, XXXII, 947.
§ 623. Penalty for Failure to Report. — Collection. — In case any corporation
required to file reports or pay license fees by this Article shall fail or neglect
to make such report or pay such fees within the period prescribed in said
sections, respectively, such corporation shall be subject to a penalty of five
hundred dollars, and an additional penalty of one hundred dollars per day for
each day's omission after the time limit in this Article for filing such report
and paying such fee. If the said tax and penalties, either or both, have not
been paid when the State Treasurer receives notification from the South Caro-
lina Tax Commission of the amount thereof, he shall forthwith issue a warrant
of execution directed to the Sheriff of the County or his lawful deputy in
which the delinquent taxpayer resides, or where his business is conducted. The
Sheriff to whom such execution is directed shall proceed to enforce same in
the same manner provided by law for the enforcement of an execution issued
by a County Treasurer against a delinquent taxpayer. That the taxes and all
§ 624 CmL Code 976
penalties herein provided for, shall be held as a debt payable to the State
by the party against whom the same shall be charged, and all such taxes,
penalties and assessments shall be first lien in all cases whatsoever upon all
property of the party charged therewith.
1922, XXXII, 947 ; 1924, XXXIII, 1136.
§ 624. Insurance Companies and Associations Exempt. — The provisions of
this Article shall not apply to insurance, fraternal, beneficial or mutual protec-
tion associations or companies.
1922, XXXII, 947.
§ 625. Dissolution of Domestic Corporations. — Every domestic corporation
in case of dissolution revocation of charter, or abandonment of its corporate
purposes shall file with the Secretary of State a certificate of such dissolution,
revocation of charter, or abandonment. In case of dissolution or abandonment
by voluntary action of the corporation, such certificate shall be signed by the
President, Secretary, and a majority of the Board of Directors of the corpora-
tion. In case of dissolution or revocation of charter by action of a competent
court, such certificate shall be signed by the Clerk of the Court entering the
degree of dissolution or revocation. The fees for making or filing of such
certificate with the Secretary of State shall be taxed in the cost in favor of the
party paying the same.
1922, XXXII, 947.
§ 626. Withdrawal of Foreig^n Corporations. — Every foreign corporation
when it shall retire from business in this State, is hereby required to file with
the Secretary of State a certificate to that effect, signed by the President, and
Secretary of the corporation. The fee for filing certificates of dissolution, rev-
ocation, of charter, abandonment, or retirement of corporations shall be five
dollars. The mere retirement from business of a domestic or foreign corpora-
tion without having filed the certificate provided for in this section, shall not
exempt it from the requirements to make their reports and pay fees in ac-
cordance with the provisions of this Article.
1922, XXXII, 947.
ARTICLE 9
Valuation of Property and Penalties for Failure to Make Return
627. Failure to Make Oath or Return. 630-1. Unlisted Property.
628. Penalty for Failure to Make Return. 632. Valuation of Property.
629. Persons Beginning Business After Jan- 633. Valuation of Personal Property,
uary 1.
§ 627. Penalty for Failure to Make Oath or Return. — If any person shall
refuse or neglect to make out and deliver to the Auditor a statement of per-
sonal property, as provided herein, or shall refuse or neglect to make and sub-
scribe an oath as to the truth of such statement, or any part thereof, or in
case of the sickness or absence of such person, the Auditor shall proceed to
ascertain, as near as may be, and make up and return a statement of the
personal property, and the value thereof, with which such person shall be
charged for taxation, according to the provisions of this Chapter; and to
enable such Auditor to make up such statement, he is authorized to examine
any person or persons, under oath, and to ascertain, from general reputation
and his own knowledge of facts, the character and value of the personal prop-
977 Civil Code § 628
erty of the person thus absent or sick, or refusing or neglecting to list or swear ;
and said Auditor shall return the lists so made up by him, endorsed, ''Refused
to List," or "Refused to Swear," or "Absent," or "Sick," as the case may be,
and in his return, in tabular form, shall write the same words opposite the
names of each of the persons so refusing or neglecting to list or swear, or
absent or sick.
Civ. C. '22, § 426 ; Civ. C. '12, § 374 ; Civ. C. '02, § 332 ; G. S. 214 ; R. S. 265.
§ 628. Penalty for Failure to Make Return. — If any person shall fail to
list the personal property he is required by law to list in any one year, and
the same escapes taxation for that year, the value thereof shall be charged
against him for taxation in any subsequent year, with fifty per cent, penalty
added thereto, and the taxes and penalty collected as in other cases.
Civ. C. '22, § 427; Civ C. '12, § 375; Civ. C. '02, § 333; G. S. 215; R. S. 266; 1822,
XVII, 1005.
§ 629. Persons Beginning Business After January 1. — Any person, com-
pany, or corporation, commencing any business in any county of this State
after the first day of January in any year, the capital or personal property
employed in which shall not have been previously listed for taxation in said
county for such year, shall, within thirty days after commencing such business,
report to the Auditor of the county, under oath, the average amount of the
capital intended to be employed in such business, from the time of its com-
mencement to the first day of January next ensuing; and upon making satis-
factory proof to said Auditor that such capital or property has been regularly
listed for taxation in some other county in this State, said Auditor shall file
report and proofs in his office, and give to the party a certificate that he or
they have complied with the provisions of this Section and are not liable to
taxation in his county on such capital or property for the then current fiscal
year. But if he or they shall not satisfactorily prove that such capital or
property has been previously listed for taxation in some county of this State,
said County Auditor shall charge him or them on his duplicate with such propor-
tion of all taxes levied on others upon similar capital or property, at the place
of the business, as the time from the commencement of the business to the
ensuing first day of January bears to one year.
Civ. C. '22, § 428; Civ. C. '12, § 376; Civ. C. '02, § 334; G. S. 216; R. S. 267; 1882,
XVII, 1005.
§ 630. Duty of County Auditors With Respect to Persons With Property
Unlisted. — It shall be the duty of each County Auditor to ascertain the names
of all persons commencing any business in his county after the first day of
January, annually, whose capital or property employed in such business was
not listed for taxation in his county for the then current fiscal year.
Civ. C. '22, § 429; Civ. C. '12, § 377; Civ. C. '02, § 335; G. S. 217; R. S. 268; 1822,
XVII, 1005.
§ 631. Penalty Where Capital or Property Employed is Not Listed. — If
any person, company, or corporation, shall commence any business in any
county of this State after the first day of January in any year, the capital
or property employed in which shall not have been previously listed for taxa-
tion in said county, and shall not, within thirty days thereafter, make such
report to the Auditor of said county as is required in Section 629 of this Article,
he or they shall forfeit and pay the sum of one hundred dollars, which shall
be collected, by civil action, in the name of the County Commissioners, and
§ 6
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